觀彌勒上生兜率天經贊 2.105

2.105

三者、入滅形相。結跏趺坐如入滅定。釋迦北首右脇枕手而入滅者，四威儀中臥為極故，表釋迦佛化緣盡故。欲臥必坐，顯彌勒佛利樂未終，當得果時事方終故。二相不同，表極未極有差別故。如入滅定者，似入涅槃實未圓滅，方上生故。

Third, the visible appearance of entering cessation: sitting cross-legged as if entering the concentration of cessation. Śākyamuni entering cessation with his head to the north, resting on his right side with his hand pillowing his head, was because lying down is the ultimate among the four postures, symbolizing that Śākyamuni Buddha's conditions for transformation were exhausted. When about to lie down one must first sit, showing that Maitreya Buddha's benefit and joy are not yet finished, and only when he attains the fruit will the matter be finished. Because the two appearances are not the same, they symbolize that there is a distinction between the ultimate and the not-yet-ultimate. 'As if entering the concentration of cessation' means that it resembles entering nirvāṇa, but in reality he has not yet completely ceased, as he is just about to ascend to birth.