瑜伽論記 21.335

21.335

又解：非如定性二乘永入無餘不在情數，故云物類也。言同法者，前方便示現等者。

Another interpretation: They are not like the fixed-nature two vehicles who enter [nirvāṇa] without remainder forever and are not counted among sentient beings; hence they are called 'a class of beings'. As for 'those of identical dharma', it refers to those who previously provisionally manifested [entering nirvāṇa], and so forth.