大般涅槃經義記 2.165

2.165

能隨問中，初牒前問、次釋、後結。下因其言乘唱肉制，釋中且就布施一門明隨問答，餘類可知。於中先問，「若有人來」，假舉問人。「問佛」以下，假舉問辭。施是捨財，不捨錢財，成施至難，故舉問之。下明隨答，於中初先五句別答，良以此等捨心成就故得名施。前人不受，故財不損，舉此即欲顯此經中不淨物等悉不應受。「如是施」下總以結之，施名流布，遍至他方。結成大施，寄名顯之。所捨寬多，故名大施。又因捨故，前人不受，得顯此經遮制之義。因財通法，故名大施。「財寶不失」，結成不損，「是名」下結。

In [the section on] being able to respond according to questions, first the preceding question is recapitulated, next it is explained, and finally concluded. Below, on the basis of those words, the prohibition against eating meat is introduced. Within the explanation, it provisionally explains responding according to questions with reference to the single gate of giving; the rest can be known by analogy. Within this, first is the question: "If someone comes" provisionally adduces the person asking. From "and asks the Buddha" onward provisionally adduces the phrasing of the question. Giving is relinquishing wealth; if one does not relinquish money and wealth, accomplishing giving is extremely difficult, hence this question is adduced. Below it explains the corresponding response; within this, first five sentences respond individually, truly because these people have perfected the mind of renunciation, it can be named giving. The recipient does not accept, so the wealth is not lost; adducing this is intended to reveal that within this sūtra, impure objects and the like should none of them be received. From "Such giving" onward concludes generally: the reputation of giving spreads, reaching everywhere in other directions. Concluding that it constitutes great giving, this is revealed by borrowing the name. What is relinquished is vast and manifold, hence it is called great giving. Furthermore, because of relinquishing, the recipient does not accept, and one is able to reveal the meaning of the prohibitions of this sūtra. Because of wealth the Dharma is opened up, hence it is called great giving. "Jewels and wealth are not lost" concludes that there is no loss; from "this is named" onward concludes.