涅槃經遊意 1.203

1.203

又，為對生死三障明涅槃三德：對報障明法身，對業障明解脫，對煩惱障明般若──生死只三障，故涅槃唯有三德也。

Furthermore, in correspondence with the three obstructions of saṃsāra, it clarifies the three virtues of nirvāṇa: corresponding to the karmic retribution obstruction, it clarifies the dharmakāya; corresponding to the action obstruction, it clarifies liberation; corresponding to the affliction obstruction, it clarifies prajñā—since saṃsāra has only three obstructions, nirvāṇa has only three virtues.