成唯識論述記 10.439

10.439

述曰：善逝者，佛。有餘三者，理可知故。為此問者，若佛有有餘依，應苦依未盡。

The Commentary states: "Sugata" means the Buddha. That he has the remaining three is intelligible by principle. As for the one who raises this question: if the Buddha has [nirvāṇa] with remainder, the basis of suffering should not yet be exhausted.