大般涅槃經義記 1.219

1.219

自下第四舉佛等慈，成上第一無偏之義。「等視一切如羅睺羅」，正明等慈，「如是念者是佛境界」，結德屬人。

From here on, the fourth [point] cites the Buddha's equal compassion, establishing the above first meaning of being without partiality. "Regarding all equally as Rāhula" directly clarifies equal compassion; "such a thought is the realm of the Buddha" concludes by attributing the virtue to the person.