涅槃經遊意 1.127

1.127

第三師云：真諦絕、涅槃不絕。是俗諦乃有，則真義尚論。涅槃終是俗諦，是續待二假。莊嚴明涅槃二諦攝，開善明是俗諦攝，故不絕。

The third master says: ultimate truth transcends, but nirvāṇa does not transcend. This is because conventional truth exists, whereas ultimate meaning is still being discussed. Nirvāṇa is ultimately conventional truth, being the two provisionalities of continuity and relativity. Zhuangyan explains that nirvāṇa is subsumed under the two truths; Kaishan explains that it is subsumed under conventional truth, and therefore it does not transcend.