大般涅槃經義記 4.220

4.220

第二句中，「是人有時為祀祠」等，釋有二義：一約佛以解，言是人者謂長者人，喻佛如來，「為祀祠」者謂以性理養諸賢聖，「盡搆諸牛著一器」者盡說三乘同有佛性，顯在一詮名著一器；二約所委菩薩以釋，言是人者謂牧牛人，喻修行者，「為祀祠」者為資菩提，「盡搆諸牛著一器」者具觀三乘同有佛性，顯一觀心名著一器。

In the second line, "at a time this person, for the sake of sacrifice," etc., has two meanings in explanation: first, explained in terms of the Buddha, "this person" refers to the person of the elder, an analogy for the Buddha, the Tathāgata; "for the sake of sacrifice" refers to nourishing the worthy and noble by means of the principle of the nature; "milking all the cows completely into a single vessel" refers to fully expounding that the three vehicles identically possess buddha-nature, expressing it within a single teaching, which is called "putting it into a single vessel"; second, explained in terms of the entrusted bodhisattva, "this person" refers to the cowherd, an analogy for the practitioner; "for the sake of sacrifice" refers to sustaining bodhi; "milking all the cows completely into a single vessel" refers to comprehensively contemplating that the three vehicles identically possess buddha-nature, manifesting within a single contemplating mind, which is called "putting it into a single vessel."