唯識二十論述記 1.27

1.27

言「大乘」者，《辨中邊論．無上乘品》，說由三義，名無上乘：一、正行無上；二、所緣無上；三、修證無上。正行無上有六種：謂最勝、作意、隨法、離二邊、差別、無差別，此等中一一皆有多門。所緣有十二：謂安立、法界、所能立、任持、印、內、持、通達、增、證、運、最勝。修證有十種：謂無闕、不毀、動、滿、起、堅固及調柔、不住、無二障、無息。即由此教，辨斯三義，名為大乘。

As for the word 'Mahāyāna', the 'Unsurpassable Vehicle Chapter' of the Madhyāntavibhāga says that it is called the unsurpassable vehicle by virtue of three meanings: first, unsurpassable practice; second, unsurpassable cognitive object; third, unsurpassable cultivation and realization. Unsurpassable practice is of six kinds: supreme, attention, conformity to dharma, freedom from the two extremes, difference, and non-difference; each of these contains multiple aspects. Cognitive objects are twelve: positing, the realm of dharmas, what is proved and what proves, sustaining, seal, internal, retention, realization, increase, verification, conveyance, and supreme. Cultivation and realization are of ten kinds: non-deficiency, non-destruction, movement, fullness, arising, firmness and pliancy, non-abiding, absence of the two obscurations, and non-cessation. Precisely because this teaching distinguishes these three meanings, it is called the Great Vehicle (Mahāyāna).