大般涅槃經義記 9.94

9.94

下總結之。「河邊諸人皆具手足而不能度」結前喻也。「眾生亦」等，結前合也。「眾生」合人，「佛法僧」等合有手足。「涅槃」似山，「而生不得」合不能度。上來第一明由不學不得涅槃。

Below, it concludes in general. "All the persons on the riverbank have hands and feet, yet they cannot cross over" concludes the preceding analogy. "Sentient beings likewise..." etc., concludes the preceding application. "Sentient beings" applies to the persons; "the Buddha, Dharma, and Saṅgha," etc., applies to possessing hands and feet. "Nirvāṇa" is like the mountain; "yet beings do not attain it" applies to being unable to cross over. The preceding is the first part, explaining that because of not learning, they do not attain nirvāṇa.