成唯識論演祕 7.186

7.186

釋曰：由依他起與計、圓成等為所依故。佛證彼依他起際，生死、涅槃，不二偏得。由依體一，通二分故。實理而言，生死、涅槃有別、無別，唯約無別，故云密意。《論》何以故？

Explanation: Because the other-dependent serves as the basis for the imagined and the consummate. When the Buddha realizes the limit of that other-dependent, he does not one-sidedly attain either of the two, saṃsāra or nirvāṇa. Because the substance of the other-dependent is single and spans both divisions. Strictly speaking, saṃsāra and nirvāṇa both have difference and lack difference; it is only based on the lack of difference that it is called an implicit intention. Treatise: "For what reason?"