大般涅槃經義記 1.147

1.147

此五難中例應有三：一彰昔異今、二明今異昔、三結破無差，然今文中有具、不具。就初田中但有前二：初彰昔異今，「先受施者煩惱未盡」，斷德不成，「未成種智」，智德未備，「未能令生具足檀」者，生福不勝；二明今異昔，「後受施者煩惱已盡」，明斷德成，「已成種智」，明智德備，「令生具足」，明生福勝；三應結破，文中略無。

Among these five objections, by rule there should be three [parts]: first, revealing how the past differed from the present; second, clarifying how the present differs from the past; and third, concluding with the refutation of "no difference." However, the present text has some complete and some incomplete. With respect to the first, the field, it has only the first two: first, revealing how the past differed from the present: "the one who previously received the giving had not yet exhausted afflictions," meaning the virtue of severance was not yet accomplished; "had not yet accomplished the knowledge of all forms," meaning the virtue of knowledge was not yet complete; "was not yet able to cause sentient beings to complete the dāna," meaning the generation of merit was not superior. Second, clarifying how the present differs from the past: "the one who subsequently received the giving has already exhausted afflictions," clarifying that the virtue of severance is accomplished; "has already accomplished the knowledge of all forms," clarifying that the virtue of knowledge is complete; "causes sentient beings to complete [it]," clarifying that the generation of merit is superior. Third, there should be a concluding refutation, but it is omitted in the text.