大般涅槃經義記 9.127

9.127

合中，初言「涅槃如是有八不思」合初總也。次別合之。初門可知。第二門中，初先就人以顯其深，後就說論深。人中，初就如來明深，次就凡夫，後就二乘。「二乘能得阿耨菩提」是一不思。「二乘之人心無煩惱身無住處而不名常」是二不思。下就說中，辨法眾多不可具論。餘文可解。

In the application, first the statement that "Nirvāṇa thus has eight incomprehensibilities" applies to the initial general [point]. Next, it applies to them individually. The first gate can be known. In the second gate, it first reveals its depth in terms of persons, and afterward discusses depth in terms of exposition. Among persons, it first explains depth in terms of the Tathāgata, next in terms of ordinary beings, and afterward in terms of the two vehicles. That "the two vehicles are able to attain anuttara-bodhi" is the first incomprehensibility. That "the minds of people of the two vehicles have no afflictions and their bodies have no abiding place, yet they are not called permanent" is the second incomprehensibility. Below, regarding the exposition, it distinguishes that the dharmas are numerous and cannot be fully discussed. The rest of the text can be understood.