法華論疏 2.210

2.210

前證上與聲聞菩薩等。如來真實過聲聞菩薩，而能同聲聞菩薩，故言方便也。此方便竝異上來方便，仍取同聲聞菩薩以為方便也。到於彼岸者，證於第一，絕二人境界也。

The first corroborates the above "equating himself with śrāvakas, bodhisattvas, and so forth". The Tathāgata in reality surpasses śrāvakas and bodhisattvas, yet is able to equate himself with śrāvakas and bodhisattvas; hence it says "skillful means". These skillful means are both distinct from the preceding skillful means, yet taking his equating himself with śrāvakas and bodhisattvas as skillful means. "Reached the other shore" corroborates the first, transcending the sphere of the two persons.