大般涅槃經義記 5.339

5.339

別中，先明修慈生梵、次為帝釋、後作輪王，生梵正報，帝釋輪王是餘殘果，餘文可知。

In the specific explanation, it first explains that cultivating benevolence leads to rebirth as Brahmā, next as Śakra, and later as a wheel-turning king. Being reborn as Brahmā is the primary retribution; Śakra and the wheel-turning king are the residual fruits. The rest of the text can be understood.