大乘起信論義記 1.12

1.12

問：何故二教廢立不同？答：但彼獨覺與此聲聞有同有異，謂約教行少分不同，分三乘藏；約彼理果全體不殊故，合為一藏。謂同斷我執、同證生空，果同羅漢，故不別立。是故經論開合不同。如是此論，二藏之中菩薩藏攝。

Question: Why is there this difference between setting aside and establishing in the two teachings? Answer: It is simply that solitary realizers have similarities and differences with these śrāvakas: based on slight differences in teachings and practices, the piṭakas of the three vehicles are divided; based on their principle and fruit being entirely indistinguishable, they are combined into a single piṭaka. That is, because they equally sever grasping at a self, equally realize the emptiness of persons, and their fruit is identical with that of an arhat, it is not established separately. Therefore sūtras and treatises differ in their opening and combining. Thus, between the two piṭakas, this treatise is subsumed under the Bodhisattvapiṭaka.