大般涅槃經義記 1.231

1.231

上來第三明應有滅，自下第四明應有受。於中有二：一佛許受供，催令速施；二純陀奉命，歸家辦供。前中復二：對上純陀自為之心，許為受供；二「汝若為生作福田」下，對上純陀為他之心，催令速施。前中，「我今受汝所獻」，正許受供。「為欲令汝渡生死」者，明己受意。「若諸人天於後供」下，歎益勸為，謂得如來不動果報。「何以故」下，釋得所以，以我是生良福田故，供者皆得。對為他中，「汝欲為生作福田者」，舉其所求，速辨權施。

The third section above explained that the manifest [body] must have extinction; the fourth section from here below explains that the manifest [body] has acceptance [of offerings]. Within this there are two parts: first, the Buddha consents to receive the offering and urges him to bestow it swiftly; second, Cunda receives the order and returns home to prepare the offering. The former part also has two aspects: in response to Cunda's motivation on his own behalf above, [the Buddha] consents to receive the offering for him; second, from 'If you wish to act as a field of merit for living beings' onward, in response to Cunda's motivation for the sake of others above, [the Buddha] urges him to bestow it swiftly. In the former, 'I now accept what you offer' formally consents to receive the offering. 'Desiring to cause you to cross over birth and death' clarifies his intention in receiving it. From 'If humans and gods in the future make offerings' onward, he praises the benefit and encourages them to perform it, meaning that they will attain the Tathāgata's unmoving retribution. From 'For what reason' onward, he explains the reason for its attainment: because I am an excellent field of merit for living beings, those who make offerings all attain it. In responding to [his motivation] for the sake of others, 'If you wish to act as a field of merit for living beings' brings up what he sought, [urging him] to swiftly prepare this provisional gift.