大般涅槃經義記 4.258

4.258

第四段中，初半牒前，「計」猶勸也，三寶皆用真諦為體，名「同真諦」。下半結嘆，此是出世菩提心體，名「上誓願」，與《地經》中願善體同。

In the fourth section, the first half takes up the preceding; "to reckon" (ji) means to encourage. The Three Jewels all take ultimate truth as their essence, which is called "identical with ultimate truth". The lower half concludes with praise: this is the essence of the supramundane bodhimind, called the "supreme vow", which is identical in essence with the wholesome vows in the Daśabhūmika Sūtra.