法華經義記 8.93

8.93

「是故汝等應當一心供養」，此下是品中第三段勸人供養觀世音，自有七階：第一明如來正勸供養；第二明無盡意即受佛教捨瓔珞供養也；第三「時觀世音菩薩」下明觀音不受；第四明無盡意請受也；第五「爾時佛告」下明如來自命觀世音令受；第六「時觀世音」下明觀世即受；第七「分作二分」下，明此菩薩既受之後仍行迴施也。

From "Therefore, you all should single-mindedly make offerings" onwards is the third section of the chapter, exhorting people to make offerings to Avalokiteśvara, naturally having seven steps: first, explaining the Tathāgata directly exhorting offerings; second, explaining Akṣayamati immediately receiving the Buddha's instruction and relinquishing his necklace as an offering; third, from "At that time Bodhisattva Avalokiteśvara" onwards, explaining Avalokiteśvara not accepting it; fourth, explaining Akṣayamati requesting him to accept it; fifth, from "At that time the Buddha told" onwards, explaining the Tathāgata himself commanding Avalokiteśvara to accept it; sixth, from "At that time Avalokiteśvara" onwards, explaining Avalokiteśvara immediately accepting it; seventh, from "divided it into two portions" onwards, explaining that after this bodhisattva accepted it, he then distributed it as a gift.