大般涅槃經義記 5.259

5.259

上來第一明己所行，自下第二明己所成，先牒往因，「以是因」下正明所成。「超十二劫彌勒前」者，經中說言超越九劫，今以何義說超十二？釋言：有以釋迦元初發心之時在彌勒後是十二劫，彼於三大僧祇劫中懃精進故超越三劫，至彼第三阿僧祇滿百劫之初值弗沙佛勤加讚嘆并以餘行復超九劫，餘經就後說超九劫，今此通論說超十二。此之超劫，三藏教中說之為實，大乘法中是權非實，實則菩薩種性已上行修齊等，成無先後。「我得如是無量功德皆由供法」結果由因。

The above was the first [major part], explaining what he practiced himself. Next, the second explains what he accomplished himself, first citing past causes; from "by these causes" onward, it directly explains what was accomplished. Regarding "surpassed Maitreya by twelve kalpas": the sūtra elsewhere says he surpassed [him] by nine kalpas; on what basis is it now said that he surpassed [him] by twelve? The explanation is: some hold that when Śākyamuni first generated the mind [for awakening], he was twelve kalpas behind Maitreya; because of his diligent vigor during the three great asaṃkhyeya kalpas, he surpassed [him] by three kalpas; and upon reaching the beginning of the hundred kalpas concluding the third asaṃkhyeya, he encountered Puṣya Buddha, diligently offered praise, and by other practices further surpassed [him] by nine kalpas. Other sūtras speak of surpassing by nine kalpas with respect to the latter, while here, in a comprehensive account, it is said that he surpassed [him] by twelve. This surpassing of kalpas is spoken of as real in the teachings of the Tripiṭaka, but in the Mahāyāna Dharma it is provisional and not real; in reality, from the lineage-nature upward, the practice and cultivation of bodhisattvas are equal, and attainment is neither earlier nor later. "I obtained such immeasurable merit all due to offering to the Dharma" shows the effect arising from the cause.