成唯識論述記 10.443

10.443

述曰：又解與二乘別。約苦依盡故名佛無餘依，有非苦所依身在故名有餘依，以佛世尊具有無漏所依蘊在，是故世尊可言具四，如來亦有有餘可爾。

The Commentary states: This is another explanation distinct from the two vehicles. From the perspective of the exhaustion of the basis of suffering, it is called the Buddha's [nirvāṇa] without remainder; because there remains a body that is a non-suffering basis, it is called [nirvāṇa] with remainder. Because the Buddha, the World-Honoured One, fully possesses the remaining basis of untainted aggregates, the World-Honoured One can therefore be said to possess all four; that the Tathāgata also has [nirvāṇa] with remainder is admissible in this sense.