大乘起信論義記 3.285

3.285

執中聞依真有妄，便謂真先妄後，故起有始見也。如外道立從冥初生覺等，既眾生有始而後依真，故證得涅槃者還作眾生，成有始之義也。如外道立眾生終盡還歸於冥名為涅槃，從冥起覺更作眾生；此亦如是。

In the grasping, hearing that illusion exists by relying on truth, one then claims that truth comes first and illusion later, and thus one generates the view of a beginning. This is like non-Buddhists who posit that consciousness arises from the unmanifest primal nature (pradhāna), and so forth. Since sentient beings have a beginning and only later rely on truth, it follows that those who realize and attain nirvāṇa would return to being sentient beings, thus completing the notion of having a beginning. This is just like non-Buddhists who posit that when sentient beings reach their end, they return to the unmanifest, which they call nirvāṇa, and from the unmanifest, consciousness arises again, turning them once more into sentient beings. This [grasping] is also like that.