成唯識論述記 10.441

10.441

述曰：此答。雖無真實苦依未盡之有餘涅槃，而現為苦諦等，似有有餘涅槃，此即相同二乘者解。

The Commentary states: This is the answer. Although he lacks a nirvāṇa with remainder where the true basis of suffering is not yet exhausted, he manifests as [having] the truth of suffering and so forth, as if he possessed nirvāṇa with remainder; this is an explanation shared with the two vehicles.