大般涅槃經義記 2.130

2.130

第三如來述讚之中，初嘆護法；次嘆益人，以善益人，故曰不欺；下明得果。

In the third part, where the Tathāgata narrates and praises, he first praises protecting the Dharma; next he praises benefiting people—benefiting people with goodness, which is why he says "not deceiving"; below, he clarifies the attainment of the fruit.