大般涅槃經義記 1.170

1.170

下有七偈，慶成檀度。於中有二：初之五偈舉其所慶、下之兩偈彰己歡喜。前五偈中，初明所得、「度人天」下彰其所離。前所得中，「芥子投針，佛出難是」，明佛難值。舉佛難值，明於佛所成檀至難。先舉難事，後約顯佛。「我已具檀」，明於向前難值佛所成檀可慶。

Below are seven verses celebrating the accomplishment of the pāramitā of giving. Therein are two [parts]: the first five verses raise what is celebrated; the lower two verses reveal his own joy. In the first five verses, first it clarifies what was obtained; from "delivering humans and devas" downward reveals what was avoided. Within what was obtained previously, "a mustard seed cast onto a needle point; such is the difficulty of a buddha's appearance" clarifies that a buddha is difficult to encounter. Raising the difficulty of encountering a buddha clarifies that accomplishing giving in the presence of a buddha is exceedingly difficult. First it raises the difficult matter, and then applies it to reveal the Buddha. "I have already completed giving" clarifies that accomplishing giving in the presence of the Buddha, who was previously difficult to encounter, is worthy of celebration.