大般涅槃經義記 8.318

8.318

自下師子乘佛前言難喻乖法。初言「燈油二性各異」明喻異法。燈熱油冷，名性各異。「眾生煩惱不如是」等，彰法異喻。「眾生煩惱則不如是」總明其異，下別顯之。別中三番：一明眾生即是煩惱、二明眾生即是五陰、三明煩惱即是五陰，以此相即故不同喻。「云何」已下，結難徵佛，法喻迢別，云何如來取燈為喻？

From here, Siṃhanāda takes up the Buddha's preceding words to object that the analogy contradicts the dharma. First, saying "the two natures of lamp and oil are each different" explains that the analogy differs from the dharma. The lamp is hot and the oil is cold; this is called their natures being each different. "The afflictions of sentient beings are not like this," and so forth, reveals that the dharma differs from the analogy. "The afflictions of sentient beings are not like this" generally explains their difference; below, he demonstrates it separately. In the separate demonstration there are three rounds: first, explaining that sentient beings are identical with afflictions; second, explaining that sentient beings are identical with the five aggregates; third, explaining that afflictions are identical with the five aggregates. Because they are thus mutually identical, they are not like the analogy. From "how can" onward, concluding the objection, he questions the Buddha: the dharma and the analogy are vastly different; how can the Tathāgata take a lamp as an analogy?