The Tathāgatas divide [the Dharma] into various teachings, and expound those teachings to all living beings so skillfully and with such gentle voices that living beings are delighted.

It has been stated already that [the Buddha’s teaching methods are] without set patterns, although this statement appears contradictory to [the nature of] li, [which has to do with the One]. It is necessary to explain again the differences between the three vehicles, of which he says here, a variety of. By means of three, One is manifested and this is called skillful preaching. His myriad statements are equally proper; there is no differing taste (rasa); [all] are in accord with it (the One), and there is nothing that goes against it, thus it is called gladdening many hearts. So far [the Buddha] has explicated internal comprehension; now here he talks about external conversion.

The insight of the Tathāgatas is wide and deep. [The Tathāgatas] have all the [states of mind towards] innumerable [living beings,] unhindered [eloquence,] powers, fearlessness, dhyāna-concentrations, emancipations, and samādhis. They entered deep into boundlessness, and attained the Dharma which you have never heard before.

Internally, [the Buddha] has consummated “expedient devices, knowledge and insight”; externally, he speaks with ‘skillful measures applicable to all human situations.'” Explained again is the reason why he has consummated expedient devices; namely, because his illumination is perfect, without obstruction, and has reached the ultimate end. [The statement] that his “dhyāna concentration” and his meritorious virtues “have deeply penetrated the limitless” explains the reason why his “knowledge and insight, and his pāramitās have [all] been acquired to the fullest measure.”

[Their wisdom] cannot be understood by any Śrāvaka or Pratyekabuddha because the [present] Buddhas attended on many hundreds of thousands of billions of [past] Buddhas, and practiced the innumerable teachings of those Buddhas bravely and strenuously to their far-flung fame until they attained the profound Dharma which you have never heard before, [and became Buddhas,] and also because [since they became Buddhas] they have been expounding the Dharma according to the capacities of all living beings in such various ways that the true purpose of their [various] teachings is difficult to understand.

But then the three vehicles are all provisional exigencies (ch’üan). And the Greater Vehicle does not contradict that by which it becomes great. Therefore, [the Buddha] does not mention it, [the Greater Vehicle]. The two vehicles are in diametrical opposition to the sphere of “great.” This refers to [what they] “cannot know.”

[…they attained the profound Dharma which you have never heard before…]
If the reason why this is so is not explained, how can one believe it? [The Buddha] had to make repeated explanations. Accumulating [what he was supposed] to do in such a way, [“in former times the Buddha”] attained to the ultimate [achievement]; that is what is meant by “that had never been before.” [The phrase stating that the Buddha’s wisdom is] incalculable conjoins with the [next] phrase with the word wisdom. This thus explains effect by means of cause.

[…they have been expounding the Dharma according to the capacities of all living beings…]
Words and traces represent external compliance [with li or reality]. By following the traces one might overlook the meaning. Being ignorant of the meaning, one encounters difficulty in understanding [what is real]. This [phrase] joins with the phrase the gateways of their wisdom. Now that the reason has been explained, the subtle meaning will reveal its face (literally, “turn its head”).

Since I became a Buddha, I [also] have been expounding various teachings with various stories of previous lives, with various parables, and with various similes. I have been leading all living beings with innumerable expedients in order to save them from various attachments, because I have the power to employ expedients and the power to perform the pāramitā of insight.
What has been stated so far is all about praising the Buddha’s wisdom. The present statement is the direct recounting of what Śākyamuni says he did himself. Entitling the [present] chapter (“Expedient Devices”) has yielded this phrase. The preceding words, accords with what is appropriate, may then be seen as bringing “encumbrances”; it is necessary thus to explain this again. [The Buddha] said “[what he preaches] accords with what is appropriate,” in the sense that “in accordance with” the kind of disease there should be “what is appropriate.” Diseases are myriad in kind. [By the same token] the teaching cannot be in a set pattern; but its fundamental purpose is to lead [beings] to cast aside their “encumbrances.” Otherwise [even] for a day, their “encumbrances” would not be loosened from (or “abandon”) li. Hence, he said, “since achieving Buddhahood.”

The gate to it is difficult to understand and difficult to enter.

[The value of] wisdom consists in preaching. Preaching is what the gateways refer to. Not only is wisdom incomprehensible but the “gateways” also are hard to fathom. Fathoming the “gateways” means realizing that there are no three [vehicles]. Is not this something that is “hard to understand?”