大般涅槃經義記 2.167

2.167

初中，迦葉先問起發，「食肉之人不應施肉」，以理直請，「何以」下釋。下佛先嘆，次唱斷肉，後舉餘食況肉不應。何故偏言聲聞弟子不聽食肉？菩薩先制如《楞伽》說，是中但制小乘故也。

In the first section, Kāśyapa first initiates the inquiry: 'A person who eats meat should not be given meat'—making a direct request based on principle. From 'Why' downward explains it. Below, the Buddha first praises him, next proclaims the prohibition against meat, and then adduces other foods to illustrate by comparison that meat is improper. Why is it said specifically that the śrāvaka disciples are not permitted to eat meat? For bodhisattvas, it was previously prohibited, as explained in the Laṅkāvatāra Sūtra; here, it is only to prohibit it for the Hīnayāna.