成唯識論演祕 7.185

7.185

釋曰：牒經為問。佛離諸有，可無生死；現證圓寂，何無涅槃？《論》：「於依他起自性中，依遍計所執自性及圓成實自性，生死、涅槃無差別密意。」

Explanation: It takes up the sūtra text as a question. The Buddha is free from all existences, so he may well have no saṃsāra; but having presently realized quiescent cessation, why would he have no nirvāṇa? Treatise: "Within the other-dependent nature, based on the imagined nature and the consummate nature, there is the implicit intention that saṃsāra and nirvāṇa are without difference."