肇論新疏 3.290

3.290

三乘名眾生者，諸蘊未轉、二死猶存，相續之心猶生、和合之識未破，等覺已降皆有此名。亦前四句明人證法。不可下四句，以人會理，會許淺深，人可云異，理何異耶？亦不可云由理一故，不許證有淺深之殊，何云一亦無三耶？然則下，結成相即。理則元一，證則有三也。句句合前，不煩重指。

The reason the three vehicles are called "sentient beings" is that the aggregates are not yet transformed, the two kinds of death still remain, the continuous mind still arises, and the concordant consciousness is not yet broken; everyone below equal enlightenment bears this name. The first four lines also clarify the person realizing the Dharma. The four lines from "One cannot" onwards harmonize the person with the principle: reconciliation allows for depth and shallowness, so persons may be said to be distinct; how could the principle be distinct? Nor can one say that because the principle is one, it does not allow the distinction of depth and shallowness in realization; how could one say that if they are one there are no three? From "Thus" onwards, it concludes that they are identical: the principle is originally one, but realization has three. Every line matches the preceding; there is no need to point it out again.