楞伽阿跋多羅寶經註解 2.111

2.111

涅槃言不壞不死者，是對有壞有死而言也。良以涅槃是不生不滅之理，若凡夫是有壞死，小乘入於真空涅槃，灰身無身、滅智無智，亦可謂不壞不死。雖離分段之生，復受變易之生，是有相續之相。雖離於有，復著於空，是猶有為。今如來涅槃離此諸相，是為大乘行者之所歸趣。

Nirvāṇa is said to be indestructible and deathless in contrast to that which has destruction and death. Truly, nirvāṇa is the principle of non-arising and non-ceasing. Ordinary people undergo destruction and death; the Hīnayāna enters into the nirvāṇa of true emptiness, reducing the body to ashes so there is no body, extinguishing wisdom so there is no wisdom, which can also be called indestructible and deathless. Yet although they are free from birth of fragmented lifespans, they still undergo birth of transformation; this possesses the characteristic of continuity. Although free from existence, they reattach to emptiness; this is still conditioned. Now, the Tathāgata's nirvāṇa is free from all these characteristics; it is the ultimate destination of Mahāyāna practitioners.