大般涅槃經義記 2.91

2.91

問曰：向前學法之中，菩提、涅槃兩因別因，此學行中何故不爾？釋言：辯法，理須離廣、理須委具，故前別問；依法成行，成行不異，所以合說，互從皆得。初造修中，五行世間，十德出世。初言「云何近無上道」，問世間行。出世真德是無上道，地前所行親成彼德，故名為近。此相云何？「我今請」下問出世行，我請如來自宣己心，為菩薩故彰請所為，「願說甚深微妙諸行」，正明所請。地上真德，契實名深、離相稱妙，十德非一，名為諸行。願佛說之，因修入證。

Question: In the preceding discussion of the Dharma to be learned, the two causes of bodhi and nirvāṇa were distinct causes; why is it not so in this practice to be learned? Explanation: In explaining the Dharma, the principle requires separation and breadth, and the principle requires thoroughness and detail, hence they were asked separately before; when practice is accomplished in reliance on the Dharma, the accomplishment of practice is not different, therefore they are stated together, and either way is acceptable. In the initial creation and cultivation, five practices are worldly, and ten virtues are supramundane. First, the words "How does one draw near to the unsurpassed path?" ask about worldly practice. The supramundane real virtues are the unsurpassed path; practices prior to the bhūmis directly accomplish those virtues, hence they are called "drawing near." What are their characteristics like? From "I now request..." downward asks about supramundane practice: I request that the Tathāgata himself proclaim his own mind, revealing the purpose of the request for the sake of bodhisattvas; "May you speak of all the profound and wondrous practices" directly clarifies what is requested. Regarding the real virtues on the bhūmis, tallying with reality is called "profound," and being free from marks is termed "wondrous"; the ten virtues are not one, hence they are called "all practices." May the Buddha speak of them, so that through cultivating them one may enter realization.