觀彌勒上生兜率天經贊 2.105

2.105

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.