大般涅槃經義記 3.28

3.28

From "What is called nirvāṇa?" above to this point, taken together, is the second [major section], opening up the virtues of liberation. From here down, the third [major section] concludes with praise to reveal supremacy. Within this there are three points: The first two praise the virtues of liberation that follow. "Therefore, liberation accomplishes such immeasurable virtues" concludes with praise with respect to the Dharma. Endowed with the aforementioned hundred virtues, it is therefore called "immeasurable." "The one who proceeds toward nirvāṇa, the Nirvāṇa Tathāgata, also has such immeasurable merits" concludes with praise with respect to the person. The Tathāgata is the person who seeks nirvāṇa, and is called "one who proceeds toward nirvāṇa"; having realized Mahāparinirvāṇa, he accomplishes the Tathāgata's body, and is therefore called "the Nirvāṇa Tathāgata." The previously analyzed liberations are all identical to the Tathāgata, and therefore the Tathāgata also has such immeasurable merits. The final clause concludes the first [section on] the place of liberation: because of possessing such virtues of liberation, it is called Mahāparinirvāṇa.