大般涅槃經義記 9.163

9.163

上來舉類，下約顯法。句別有四：一順明如來隨人不同差別異說，名知根力。二反明定說不具根力，謂於向前所諍義中作定說者不稱物機，是故不名具知根力。三重顯初句，明隨人別不得定說。於中初明所化眾生受法各異，先喻、後合。喻中「象負非驢勝」者，喻明菩薩所受行法，二乘不堪，下合可知。次明如來隨之異說，「何以」下釋。四「若使」下，顯前第二明佛定說不具根力。

The preceding adduced the categories; the following refers to them to reveal the Dharma. There are four distinct clauses: First, directly explaining that the Tathāgata delivers diverse and distinct teachings in accordance with the differences among people, which is called the power of knowing faculties. Second, conversely explaining that making determinate statements does not possess the power [of knowing] faculties: that is, to make determinate statements regarding the previously disputed meanings does not accord with the capacities of beings, and is therefore not called fully possessing the power of knowing faculties. Third, reiterating the first clause, explaining that in accordance with differences among people one cannot make determinate statements. Therein, it first explains that the dharmas received by the beings to be transformed are each different, first by metaphor and then by application. In the metaphor, "an elephant's burden is not excelled by a donkey" is an analogy explaining that the dharmas of practice received by bodhisattvas cannot be borne by the two vehicles; the application below can be understood. Next, it explains that the Tathāgata speaks differently in accordance with them; "Why?" and below explains it. Fourth, "If..." and below clarifies the preceding second [clause], explaining that for the Buddha to make determinate statements would not possess the power of [knowing] faculties.