大般涅槃經義記 5.280

5.280

Question: Why is taking the Tathāgata as conditions done to benefit sentient beings? If it benefits sentient beings, it should be having dharmas as conditions; why is it not named having dharmas as conditions? Broadly speaking, it is also a dharma, but the Buddha is a person, hence it is not named a dharma. Furthermore, it is not named having dharmas as conditions in order to distinguish him from worldly dharmas. If the Buddha is a person, then he is a sentient being; why is it not named having sentient beings as conditions? Broadly speaking, the Tathāgata is also a sentient being, but in order to distinguish him from the sentient beings who are benefited, it is not so named. In the latter meaning, taking sentient beings as conditions and giving bliss is called having sentient beings as conditions; shattering the mark of sentient beings and seeing that all dharmas arise from conditions is called having dharmas as conditions.