大乘起信論略述 2.111

2.111

論。以不解故至還作眾生　述曰。此正明執相也。謂聞依藏有生死故。則謂真先而其妄後。故起眾生有始之見。以見始下。復於涅槃起終見也。既如來藏本無惑處。而起諸染得有眾生。縱離惑染。所得涅槃何不終盡作眾生邪。由此劫成前始見也。

[Treatise:] "Because of failing to understand, [they say that sentient beings have a beginning... and again become sentient beings...]" [Commentary:] This directly clarifies the characteristics of the attachment. Hearing that saṃsāra exists in dependence on the Garbha, they assume that reality comes first and delusion comes later, thereby giving rise to the view that sentient beings have a beginning. "From seeing a beginning..." they further give rise to the view of an end regarding nirvāṇa. Since the Tathāgata-garbha originally had no delusion, yet gave rise to defilements so that sentient beings existed, even if one is freed from defilements, why would the attained nirvāṇa not also end and one again become a sentient being? Because of this, it forms the earlier view of a beginning.