大般涅槃經義記 5.236

5.236

下就地獄顯其生相，先明為物生於地獄，次明菩薩不以業生彰因不同，後明菩薩不受大苦顯果不同。

Below, with respect to the hells, its aspects of rebirth are revealed: first, it explains that for the sake of sentient beings [the bodhisattva] is born in hell; next, it explains that the bodhisattva is not born through karma, revealing the difference in cause; finally, it explains that the bodhisattva does not experience great suffering, demonstrating the difference in fruition.