大般涅槃經義記 3.344

3.344

次半偈中，「我亦趣善逝所讚無上道」，明己歸依一體三寶，同向別相是以言「亦」，「善逝所讚」義如前解。後半偈中，「是最甘露，諸有無有」，迦葉自嘆，明歸所以。治病中勝，名最甘露。離相中極，妙出三有，故言「諸有所無有」矣。

In the following half-verse, "I too proceed toward the unexcelled path praised by the Sugata" clarifies his own taking of refuge in the Three Jewels of a single essence. Since it is the same as turning toward the distinct marks, he therefore says "too." The meaning of "praised by the Sugata" is as explained before. In the latter half-verse, "It is the supreme nectar; in all realms of existence, it does not exist" is Kāśyapa's own praise, clarifying the reason for taking refuge. Being the supreme among remedies for illness, it is called the supreme nectar. Being the ultimate in transcending marks, wonderfully going beyond the three realms of existence, he therefore says, "In all realms of existence, it does not exist."