大般涅槃經義記 2.221

2.221

Second, Kāśyapa interrogates in terms of the small: "If the liberation of the two vehicles is not form, how does it abide?" Below, the Buddha answers it. What is the intent of the answer? It reveals that the liberation attained by those of the two vehicles is also form and non-form; because it is form, the two vehicles can abide. Within this, there is first a metaphor, which has two parts: 1. Clarifying that neither-perception[-nor-non-perception] is also form and non-form, yet the Buddha spoke of it as non-form. That the four formless [realms] possess form is largely agreed upon across the sūtras: the Avataṃsaka explains that the bodhisattva's nose faculty smells the fragrance of palaces in the formless realm; in the Āgama sūtras it is said that when Śāriputra entered parinirvāṇa, the devas of the form and formless [realms] shed tears from the sky like fine spring rain; when Prajāpatī entered parinirvāṇa, the devas of the form and formless [realms] stood respectfully to the side before the Buddha. Saying here that it is "also form" is similar to those. 2. From "Thus" below directly explains in terms of the person: it is the Buddha's realm, not known to the two vehicles. Below, it combines and reveals the Dharma: "Liberation is also like this: it is also form and non-form, yet is spoken of as non-form; it is also perception and non-perception, yet is spoken of as non-perception," which matches the first clause above.