大般涅槃經義記 1.91

1.91

欲天修羅既是前眾，何故至此方論獻供？釋言：此等向前空來，既至雙林，見眾施設，方生獻意，故此列之，故下相謂「汝觀人天大設供養，我等亦供。」亦可前者人供俱來，其中人供漸次增者，前即具列，或有人多而供減少、或復人少而供增多，前列不便，故此辯之。於中有六：一明欲界地天獻供、二明欲界空天獻供、三諸梵獻供、四毘摩質多修羅獻供、五魔王獻供、六大自在天王獻供，此等隨供漸增以列。初中有三：一四王帝釋詳議獻奉、二四王獻供、三帝釋獻供。初中「汝等觀天人」等，觀他施設。「我等亦」下，自欲獻奉。「若我最」下，舉益相觀。

Since the desire-realm devas and asuras were in the previous assembly, why is it only now that their presenting offerings is discussed? Explanation: These [beings] had previously arrived empty-handed. Once they reached the twin trees and saw what the assembly had prepared, the intention to make offerings first arose; hence they are listed here. Thus below they say to one another: "Observe how humans and devas have grandly prepared offerings; let us make offerings as well." Alternatively, previously both the people and their offerings came together, and among them, those whose numbers and offerings progressively increased were fully listed before. But there may have been cases where the people were numerous while their offerings were few, or conversely where the people were few while their offerings were abundant; since it was inconvenient to list them before, they are analyzed here. Within this there are six parts: first, clarifying the terrestrial devas of the desire realm presenting offerings; second, clarifying the celestial devas of the desire realm presenting offerings; third, all the Brahmā gods presenting offerings; fourth, the asura Vemacitra presenting offerings; fifth, the demon king presenting offerings; sixth, Maheśvara Devarāja presenting offerings. These are listed in order of their offerings progressively increasing. In the first part, there are three sections: first, the Four Kings and Śakra consult and deliberate on presenting offerings; second, the Four Kings present offerings; third, Śakra presents offerings. In the first section, "Observe the devas and humans..." and so forth refers to observing the preparations of others. From "We also..." downward, they themselves wish to present offerings. From "If my... is foremost..." downward, they point out the benefit and inspect one another.