俱舍論記 22.120

22.120

「此真實有至名勝義諦」者，釋勝義諦。問：此言二諦通四諦不？及非諦不？解云：《婆沙》七十七評家意說：四諦皆通世俗、勝義，苦、集諦中有瓶、衣等，佛說滅諦如園、林等，佛說道諦如船筏等，皆名世俗諦。佛說四諦各有四理，皆是勝義諦。又云「由說四諦皆有世俗、勝義諦故，世俗、勝義俱攝十八界、十二處、五蘊，虛空、非擇滅亦二諦攝故。」

Regarding "Because this truly exists ... it is called ultimate truth": This explains ultimate truth. Question: Do these two truths apply to the four truths or not? And do they apply to what are not the truths or not? Explanation: The opinion of the adjudicator in the *Mahāvibhāṣā*, fascicle 77, states: The four truths all apply to both conventional and ultimate [truths]. In the truths of suffering and origin there are jars, clothing, and so forth; the Buddha spoke of the truth of cessation as like a park, a grove, and so forth; the Buddha spoke of the truth of the path as like a boat, a raft, and so forth—all of these are called conventional truth. The four principles that the Buddha taught for each of the four truths are all ultimate truth. Furthermore, it says: "Because it is said that the four truths each have conventional and ultimate truths, both conventional and ultimate subsume the eighteen dhātus, the twelve āyatanas, and the five skandhas, because space and apratisaṃkhyā-nirodha are also subsumed under the two truths."