成唯識論述記 9.293

9.293

述曰：第一，勝義，依士釋也，第四勝義收。第二，得勝義，謂涅槃，持業釋也。第三勝義攝，因證顯故，約得辨故，真如舊成，不說為得，涅槃後顯，故立得名。第三者，第二勝義攝，理稍勝故，若隨事者，亦初勝義，多財釋也。舊《中邊》云：「正行真實」，此三新翻，名體同此，前二無變，不生滅故。第三無倒，隨其所應皆圓成實。無漏依他，此中說名圓成實故。下自廣明二諦，不假預陳。

The Commentary states: The first, "the ultimate as principle," is a tatpuruṣa compound, subsumed under the fourth ultimate truth. The second, "the ultimate of attainment," refers to nirvāṇa, a karmadhāraya compound. It is subsumed under the third ultimate truth; because it is revealed through realization, and explained in terms of attainment—tathatā is eternally established and is not spoken of as attained, whereas nirvāṇa is revealed subsequently—it is therefore given the name "attainment." The third is subsumed under the second ultimate truth, because its principle is somewhat superior; if viewed according to concrete phenomena, it is also the first ultimate truth, a bahuvrīhi compound. The old Madhyāntavibhāga calls it "the real nature of correct practice" (samyak-pratipatti-tattva); these three, newly translated, have the same names and substances as this. The first two are without alteration, because they are neither arisen nor destroyed. The third is unerring; corresponding to their appropriateness, they are all the perfected nature. Here, anāsrava dependent nature is spoken of as the perfected nature. Below, the two truths will be extensively clarified in their own right, so there is no need to present them in advance.