第四、教所被機者，於大乘中自分兩教，若依大乘始教，一切眾生五性差別，於中但是菩薩種性及不定性，是此所為；餘非正為，兼為無違。以此論宗同諸《般若》，兼益二乘及人天故。若依大乘終教，則一切眾生皆此所為。以近說五性雖有差別，遠論皆當得菩提故，以悉有心皆有佛性。《佛性論》中約謗大乘人於無量時不能發心等故，說名無佛性，非謂究竟無清淨性，以皆得無上菩提故。依《寶性論》、《無上依經》等，設令二乘入寂已後，受變易身，受佛教化向大菩提。是故依前始教，約五性不同說三乘差別；依此終教，約並有佛性，悉當得佛，是故依此說唯一乘。此論宗意，通前二說，準可知耳。
Fourth, regarding the audience to whom the teaching applies: within the Mahayana itself, there are two divisions of teaching. If we follow the initial teaching of the Mahayana, all sentient beings are distinguished by five distinct natures. Among these, only those with the Bodhisattva nature and those of indeterminate nature are the primary recipients of this teaching. The others are not its main focus, though it may benefit them incidentally without contradiction. This is because the essence of this treatise aligns with the Prajñāpāramitā scriptures, which also incidentally benefit those of the two vehicles and humans and gods.
If we follow the ultimate teaching of the Mahayana, then all sentient beings are the intended recipients. Although the provisional teaching speaks of five distinct natures, from the ultimate perspective, all will eventually attain enlightenment. This is because every being possesses the Buddha-nature. The *Buddha-Nature Treatise* states that those who slander the Mahayana are said to lack Buddha-nature for an immeasurable time because they cannot generate the aspiration for enlightenment—not that they ultimately lack the pure nature, since all will attain supreme enlightenment. According to the *Ratnagotravibhāga* and the *Anuttarāśraya Sūtra*, even after Śrāvakas and Pratyekabuddhas enter Nirvana, they will receive transformed bodies and, guided by the Buddha’s teaching, turn toward great enlightenment.
Therefore, based on the initial teaching, which distinguishes the five natures, the three vehicles are taught as distinct. Based on the ultimate teaching, which holds that all possess Buddha-nature and will ultimately attain Buddhahood, only the one vehicle is taught. The intent of this treatise encompasses both perspectives, as can be understood accordingly.