大般涅槃經義記 8.209

8.209

次廣第二眾生等有，亦內亦外。「一切眾生雖有十二或有未具」總以標舉。所具是內，未具是外。次別顯之，先就欲界眾生以論。「歌羅羅死則無十二」是未具也。於彼胎內五分之中，初分名為歌羅羅時。此時死者，有前四支不具後八，名無十二。所有四支即名為內，所無名外。「從生至死具十二」者，斯名為內。次就色界眾生以論。「色界眾生無三受」者，但有樂捨而無苦受。「無三觸」者，但有樂捨相應之觸，無有苦受相應觸也。「無三愛」者，但有樂捨所生之愛，名無三愛。「無老病」者，一切諸天悉無老病。所有是內，所無是外。「亦名具」者，現雖不有，以當有故，亦名有具。下就無色眾生論之。「無色乃至無老病」者，無色眾生無其色支不具五入，觸受及愛與色界同，亦無老病。「亦名具」者，當有同故。上來別論。「以定得」下總釋其義。欲界眾生現雖不具，後生當備；上界眾生在上雖無，生下必具，故說一切眾生等有。喻相如是。下合顯法。「佛性亦爾」合十二緣。「一切生」下，合等有之。

Next, the second point—that sentient beings equally possess them, being both internal and external—is expounded. "Although all sentient beings have the twelve, some may not possess them completely" provides a general heading. What one possesses is internal; what one does not yet possess is external. Next, this is elucidated in detail: first, discussing it with respect to sentient beings of the desire realm. "Dying in the kalala stage, there are no twelve" refers to not possessing them completely. Among the five stages within the womb, the first stage is called the kalala period. For one who dies at this time, having the first four links but lacking the latter eight, it is called lacking the twelve. The four links one possesses are termed "internal"; those one lacks are termed "external". As for "possessing the twelve from birth to death", these are termed "internal". Next, discussing it with respect to sentient beings of the form realm: as for "sentient beings of the form realm lack the three feelings", they have only pleasure and equanimity, lacking painful feeling. "Lacking the three contacts" means they have only contact associated with pleasure and equanimity, lacking contact associated with painful feeling. "Lacking the three cravings" means they have only craving generated by pleasure and equanimity; this is called lacking the three cravings. "Lacking old age and sickness" means that all devas are entirely free of old age and sickness. What they possess is internal; what they lack is external. As for "are also said to be complete", although they do not have them at present, because they will have them in the future, they are also said to have them completely. Below, it discusses sentient beings of the formless realm. As for "the formless realm up to lacking old age and sickness", sentient beings of the formless realm lack the link of form and do not possess the five sense-spheres; their contact, feeling, and craving are the same as in the form realm, and they likewise lack old age and sickness. As for "are also said to be complete", it is because they will identically have them in the future. The above has discussed them individually. From "because they are definitely attained" below, the meaning is explained in summary: although sentient beings of the desire realm do not possess them completely at present, they will certainly be fully equipped with them in future lives; although sentient beings of the higher realms do not have them while in the higher realms, when reborn below they will definitely possess them; therefore it is said that all sentient beings possess them equally. Such are the features of the analogy. Below, the correlation elucidates the Dharma. "Buddha-nature is also like this" correlates with the twelve links. From "all beings" below, it correlates with their possessing it equally.