大般涅槃經義記 8.249

8.249

下釋後難，明佛與性皆是可見。於中有三：一明佛身有色非色、二明佛性有色非色、三總就此二明色眼見非色聞見。初中，「如來有二」舉數，次列兩名，下辯其相。「色者解脫」實德身也。諸根相好皆遍法界無礙自在，故曰解脫。「非色，如來永斷」，色者六道身，滅故曰非色。

Below, he resolves the subsequent objection, explaining that both the Buddha and the nature are visible. Therein are three parts: first, explaining that the Buddha's body has form and is formless; second, explaining that the buddha-nature has form and is formless; third, generally relying on these two to explain that form is seen by the eye and the formless is seen by hearing. In the first part, 'The Tathāgata has two...' states the number; next, it lists the two names; below, it distinguishes their characteristics. 'Form is liberation' refers to the body of real virtues. All sense faculties and major and minor marks pervade the dharmadhātu with unobstructed ease, hence it is called liberation. 'Formless means that the Tathāgata has severed it forever'—form refers to the bodies of the six destinies, and because they are extinguished it is called formless.