大般涅槃經義記 3.354

3.354

就初喻中，「如人」是王，喻於菩薩。教人破相名「臨陣時」，念己勝他故言「我於是中第一」，以能教他破捨別相歸心佛故。念他歸己故言「一切悉依恃我」，謂依菩薩捨妄歸真，又依菩薩我之真性故言依我。

Regarding the first analogy, "like a man" is the king, which illustrates the bodhisattva. Teaching people to destroy marks is called "when facing battle." Thinking of oneself as superior to others is why it says "I am foremost among them," because he can teach others to break and relinquish distinct marks and turn their minds to the Buddha. Thinking of others taking refuge in oneself is why it says "all rely upon and depend on me," meaning that they rely on the bodhisattva to relinquish delusion and take refuge in the true, and also rely on the bodhisattva—one's own true nature—which is why it says "rely on me."