金光明經文句記 2.7

2.7

初、二乘，義攝藏通。《涅槃經》以外道先出，喻以舊醫；如來後現，喻以客醫，佛所制戒名客戒也。事戒之外加修隨道及無著戒，此戒位極，當教灰斷不說有報。今據大乘，生方便土受變易壽。諸文不說此土壽限，但因移果易耳。今云七百阿僧祇者，必取爾許劫數之後方入實報也。若在此土破塵沙惑，亦得法眼。今論二乘初生之者，但得慧眼。

First, the two vehicles conceptually subsume the Piṭaka and Common [teachings]. The Nirvāṇa Sūtra uses the earlier emergence of non-Buddhists as an analogy for former physicians, and the later appearance of the Tathāgata as an analogy for a visiting physician; the precepts instituted by the Buddha are called 'guest precepts.' Beyond the phenomenal precepts, they additionally cultivate the precepts conforming to the Path and the precepts of non-attachment; at the culmination of the stages of these precepts, according to their teaching, ash-extinction [nirvāṇa] is attained and no retribution is spoken of. Now, relying on the Mahāyāna, they are born into the Land of Expedients and receive transformative life. The various texts do not specify a lifespan limit for this land, but only that causes shift and fruits transform. Now, stating 'seven hundred asaṃkhyeyas' must mean that only after that many kalpas do they enter [the Land of] True Retribution. If one eradicates the delusions of sand and dust in this land, one also attains the Dharma-eye. Now, discussing those of the two vehicles who are newly born [there], they only attain the wisdom-eye.