瑜伽師地論略纂 7.115

7.115

廣攝聖教，更無增過中，「如是三支，廣聖教義，謂十十種」者，謂初聞正法故，凡所修行，皆以涅槃而為上首；此所修學，能成熟彼解脫等位，一切皆是慧之成就。此後二種，由聞正法為先。　以涅槃為上首中，有十法轉；慧成就中，有十種漸次：故結廣教，名十十種，非聞正法亦有十也。故聞正法中，無結廣教若過若增，後二有結也。

In extensively subsuming the noble teachings without increase or excess, “such three factors expand the meaning of the noble teachings, namely ten tens” means that because one first hears the true Dharma, all that is cultivated has nirvāṇa as the foremost; that which is cultivated and studied can mature those stages of liberation and so forth, all of which are the achievement of wisdom. These latter two kinds have hearing the true Dharma as their precursor. In having nirvāṇa as the foremost, there are ten Dharmic evolutions; in the achievement of wisdom, there are ten gradations: therefore the concluding expansion of the teachings is called “ten tens”, not that hearing the true Dharma also has ten. Therefore, in hearing the true Dharma, there is no conclusion on expanding the teachings as to excess or increase, while the latter two have such conclusions.