大般涅槃經義記 3.101

3.101

下佛答中，文別有三：一就所教人而為會通、二「如我上說」下就所供人以會其言、三「以是因緣我亦不為聲聞」已下總以結會。就初段中，「我為菩薩，不為聲聞」即是會通今昔兩言。昔為聲聞說小敬大，犯敬持戒俗人敬道；今為菩薩，故說知法一切皆敬。

In the Buddha's answer below, there are three distinct parts: first, harmonizing and reconciling with respect to the persons instructed; second, from 'As I said above' downward, reconciling his statements with respect to the persons receiving offerings; third, from 'For this reason, I do not for the sake of śrāvakas' downward, generally concluding and reconciling. In the first section, 'I spoke for bodhisattvas, not for śrāvakas' reconciles the two statements of past and present. Formerly, for the sake of śrāvakas, he taught that the lesser reveres the greater, the violator reveres the precept-holder, and the layperson reveres the monastic; now, for the sake of bodhisattvas, he therefore teaches that all should revere whoever knows the Dharma.