大般涅槃經義記 1.82

1.82

次列大臣及諸長者，亦以人供多前少後，故次列之。文亦有四：一列眾歎德，辯眾歎德，列名可知；二辯供奉佛，五倍前者，當應望彼最初說五；三如來不受；四佛力住空，此亦護法，故令住空。

Next the great ministers and the elders are listed. Also because these people's offerings were more than the preceding and less than the following, they are listed next. The text also has four [parts]: first, listing the assembly and praising their virtues; distinguishing the assembly, praising their virtues, and listing their names can be known; second, explaining their making offerings to the Buddha: being five times the previous one should be in consideration of that very first statement of five; third, the Tathāgata not accepting them; fourth, abiding in the sky through the Buddha's power: these also protected the Dharma, hence they were caused to abide in the sky.