大般涅槃經義記 1.212

1.212

下正催中，句別有四：一催令速施。二「如是施」，下歎勝勸為。何故此施偏得為最？解有三義：一因此施廣顯法化，故得為最；二佛食此已入大涅槃，所為事大，故施為最；三如來垂滅，道眾斯集，供奉寬廣，故得為最。三「若比丘」下，舉類顯勝。然此汎舉一切比丘、比丘尼等，遠行疲極，隨時給施，具檀種子，類今亦然，不言此會。四「若有最後施佛」已下，舉滅重催。

Below, in directly pressing him, there are four distinct phrases: First, pressing him to give quickly. Second, from "Such a gift" onward, praising its excellence to encourage him to perform it. Why is this gift exclusively superior to all others? The explanation has three meanings: first, because by means of this gift the Dharma transformation is broadly revealed, it is therefore the foremost; second, after the Buddha consumes this, he enters Parinirvāṇa, so the event served is momentous, and therefore this gift is the foremost; third, as the Tathāgata is about to enter cessation, the noble assembly is gathered here and the offerings are vast, so it is the foremost. Third, from "If a monk" onward, he cites analogous cases to demonstrate its excellence. Now, this generally cites all monks, nuns, and so forth, who are utterly exhausted from a long journey and are given alms in accord with the time, thereby fulfilling the seed of dāna; the present [occasion] is analogous to this, and does not refer exclusively to this assembly. Fourth, from "If there is one who makes the final offering to the Buddha" onward, he cites [the Buddha's] cessation to press him again.