大般涅槃經義記 8.197

8.197

下明不見。「一切眾生悉有佛性不能見」者明凡不見。「十住雖」下舉聖顯凡。十住菩薩見上不了，何況凡夫。上來廣說首楞為性眾生不見。

Below, it explains the lack of seeing. "All sentient beings possess the buddha-nature but cannot see it" explains that ordinary beings do not see it. From "Although those of the ten abodes..." downward, it raises the noble ones to illuminate ordinary beings: if bodhisattvas of the ten abodes see the superior unclearly, how much more so ordinary beings! The above extensively explains the Śūraṅgama as the nature and that sentient beings do not see it.