大般涅槃經義記 1.174

1.174

就初偈中，「我得現報最勝上處」，述上偈中汝雖生人，已超六天，由佛受供，得為大眾攝法上首，名得現報最勝上處。「釋、梵天等悉來供我」，述上偈中我及一切今稽首請。

Regarding the first verse, "I obtain in the present retribution the most supreme, highest place" recounts "though you were born as a human, you have already transcended the six heavens" in the verse above; because the Buddha accepted his offering, he was able to become the foremost leader in gathering the Dharma for the great assembly, which is called obtaining in the present retribution the most supreme, highest place. "Śakra, Brahmā, and the gods all come to make offerings to me" recounts "I and all [others] now bow our heads in entreaty" in the verse above.