瑜伽論記 5.48

5.48

It is explained: In various sūtras and treatises, it is always said that the realm of sentient beings neither increases nor decreases, because sentient beings have existed from beginningless time and are not newly existent; thus there is no increase, yet they are limitless. When [practitioners of] the two vehicles of fixed gotra enter [nirvāṇa] without remainder, they fall outside the category of living beings, so in principle there is also decrease; but following the majority, it is said that there is no decrease, just like a single drop in the ocean.