大般涅槃經義記 4.307

4.307

初中，先請「唯願說是大涅槃中所有功德」，下佛答之，明其聞經名字功德唯佛能知，餘不能說，況受持等，何由可說？然此經中乃至依經修成功德，亦名受、持、讀、誦、書、寫，故下文中名十功德，以為受、持、書、寫功德。

In the first part, he first requests: "We only pray that you speak of all the merits within this Great Nirvāṇa"; below, the Buddha answers him, clarifying that the merit of merely hearing the name of this sūtra can be known only by the Buddha, and others cannot speak of it—how much less [could they speak of] accepting and upholding it and so forth, how could that be spoken of? Yet in this sūtra, even successfully cultivating merit by relying on the sūtra is also called accepting, upholding, reading, reciting, copying, and writing; therefore, in the text below, the ten merits are taken to be the merits of accepting, upholding, copying, and writing.