大般涅槃經義記 5.228

5.228

自下第二遣無上相，明佛所說皆是法輪，何得偏嘆今為無上？於中初先總明如來今昔所說悉是法輪，「如聖王」下別顯輪義，文有三番：一通就滅惡生善解輪、二偏用滅惡、三偏據生善，皆先立喻，後合可知。

From here below, the second [part] dispels the mark of 'unsurpassable', explaining that all that the Buddha preaches is the wheel of the Dharma, so why should one exclusively praise the present teaching as unsurpassable? Within this, it first generally explains that all that the Tathāgata preaches, past and present, is the wheel of the Dharma. From 'Just as a holy king' onward, it specifically clarifies the meaning of 'wheel', in which the text has three rounds: first, explaining 'wheel' generally in terms of eliminating evil and producing good; second, specifically applying it to eliminating evil; third, specifically relying on producing good. In each case, the simile is set up first and applied afterward, as is readily understood.