法華義疏 7.207

7.207

「我等又因如來智慧」下，第四、合付財密化譬。上有父付及子受，今但合子受，子受之內具合領父言不知父意。「以方便力隨我等說」者，明昔付財之時，佛知其樂小不得顯教大乘，但得以方便力密化之耳。

From "We, furthermore, by means of the Tathāgata's wisdom" onward: fourth, matches the parable of secretly converting through the entrustment of wealth. Above, there was the father's entrustment and the son's receipt; here it matches only the son's receipt, and within the son's receipt, receiving the father's words and not understanding the father's intent are matched together. "Through the power of upāya, expounding in accord with our [capacities]": clarifies that at the former time of entrusting the wealth, the Buddha knew that they delighted in the small and could not be openly taught the Mahāyāna, and could only secretly convert them through the power of upāya.