維摩經玄疏 2.131

2.131

是為此乘從三界出，到有餘涅槃，住盡智、無生智，運入無餘涅槃。故「以十法成三乘」者，其義顯也。

This is how this vehicle departs from the three realms, arrives at nirvāṇa with remainder, abides in the knowledge of exhaustion and the knowledge of non-arising, and conveys [one] into nirvāṇa without remainder. Therefore, the meaning of 'forming the three vehicles through the ten dharmas' is made evident.