大般涅槃經義記 7.2

7.2

The preceding has refuted the meanings of hearing and not hearing. From here below, the second part discriminates reality from differentiated characteristics, clarifying that it cannot be heard. However, here we clarify that it cannot be heard provisionally in terms of the single dharma of nirvāṇa; the rest can be known by analogy. Herein there are two: first, clarifying that because nirvāṇa is not identical to form and sound, it cannot be heard; second, clarifying that because nirvāṇa is not subsumed within the three periods of time, it cannot be heard.