大般涅槃經義記 3.320

3.320

就人辯中，偏舉智者，愚略不論。於中，初偈名二乘中學大乘人以為智者，「聲聞、緣覺」舉其智者，「大為甘露」約人顯法，「如諸味中乳最第一」辯法同喻。中間一偈說菩薩人以為智者，「如是勤進」標舉智者，以諸菩薩求佛無間故曰勤進。「依大乘」等約之顯法，依於大乘憑教入證，「得至」已下因證成果，「得至涅槃」到涅槃果，「成人象王」成就佛果，所成之佛人中最勝，猶如象王畜中力勝，約喻名法名人象王。涅槃是其性淨涅槃，唯可修顯，不可修作，故言得至。佛據方便，從因修辯，是故言成。依大乘法能成此德，故言甘露。末後一偈說凡夫中解佛性人以為智者，「眾生知性」標舉智者，「如迦葉等」嘆以顯勝，解同菩薩故如迦葉、諸菩薩等。「無上甘露，不生、不死」約之顯法，依此大乘甘露法味證會常住，成就常果，故無生死，已能成就無生死果故名甘露。

In the differentiation based on persons, it singles out the wise, leaving the foolish undiscussed. Within this, the first verse names those among the two vehicles who study the Mahāyāna as the wise: "śrāvakas and pratyekabuddhas" adduces those wise ones; "greatly serves as ambrosia" reveals the dharma in terms of the persons; "just as among all tastes, milk is foremost" explains that the dharma matches the analogy. The middle verse speaks of bodhisattvas as the wise: "thus striving vigorously" identifies the wise, because bodhisattvas seek buddhahood without interruption, hence called striving vigorously. "Relying on the Mahāyāna" and so forth reveals the dharma in terms of them: relying on the Mahāyāna, one depends on the teaching to enter realization; from "attaining" down, due to realization one accomplishes the fruit; "attaining nirvāṇa" means reaching the fruit of nirvāṇa; "becoming a king of elephants among men" means accomplishing the fruit of buddhahood: the accomplished Buddha is supreme among men, just as an elephant king is supreme in strength among beasts; naming the dharma in terms of the analogy, he is called a king of elephants among men. Nirvāṇa is the naturally pure nirvāṇa, which can only be cultivated and revealed, not cultivated and made, hence it is said to be "attained." The Buddha refers to expedient means, cultivated and differentiated from causes, which is why it is said to be "become." Relying on the Mahāyāna Dharma can accomplish this virtue, hence it is called ambrosia. The final verse speaks of ordinary beings who understand buddha-nature as the wise: "sentient beings who know the nature" identifies the wise; "like Kāśyapa and the others" praises them to reveal their superiority, because their understanding is identical to bodhisattvas, hence like Kāśyapa and all the bodhisattvas. "Unsurpassed ambrosia, unarisen and undying" reveals the dharma in terms of them: relying on this Mahāyāna ambrosial taste of dharma, one realizes and unites with the permanent, accomplishing the permanent fruit, hence there is no birth and death; because they can already accomplish the fruit without birth and death, it is called ambrosia.