四分律行事鈔資持記 3.779

3.779

五中。引佛說法，取悟為先；隨宜權巧，令後學之。初為樂總好略之機，攝多為一說。行即觀行，法即法門。乃至下，次對樂別好廣之機，開一為多說。或二或三，乃至八萬。若據經云：無量無數方便，亦何止上數；言八萬者，真諦云：佛始成道，終至涅槃；經三百五十度說法，一一皆具六波羅蜜，成二千一百；一一皆配四大、小塵、十法，成二萬一千；又配三毒等分，成八萬四千；今舉大數，但云八萬耳。

In the fifth part, citing the Buddha's expounding of the Dharma, achieving awakening is primary; using expedient means according to what is appropriate causes later generations to learn from it. First, for faculties that delight in synthesis and favor brevity, he subsumed the many into one in his exposition. "Practice" is contemplation practice, and "Dharma" is the Dharma-gate. Under "And so forth...", next, for faculties that delight in distinction and favor breadth, he opened the one into many in his exposition: either two or three, up to eighty thousand. If based on the sūtras: "countless and innumerable expedient means", how could it be limited to the above number? Regarding the eighty thousand, Paramārtha says: "From when the Buddha first attained the Way until nirvāṇa, he expounded the Dharma in three hundred and fifty assemblies, each of which possessed the six pāramitās, making 2,100; each was paired with the four great elements, subtle dusts, and ten dharmas, making 21,000; these were further paired with the three poisons and equal parts, making 84,000." Here, citing a general number, it merely says eighty thousand.