大般涅槃經義記 5.352

5.352

「凡行施」下廣前妄斷，於中初先正明離妄，「菩薩若見持戒」以下舉過彰離。前中初明不著有相，「雖不見」下不著無相，常行施故。後中初法，次喻，後合。法中，初明由分別故不能行施，次明菩薩不行施故不具檀度，後明菩薩不具檀故不得菩薩。

From "Whenever practicing giving..." onward, it broadly explains the earlier severing of false imagination. Therein, it first directly clarifies being free of false imagination, and from "If a bodhisattva sees that upholding the precepts..." onward, it brings up faults to manifest this freedom. In the former part, it first explains not clinging to the mark of existence; from "although not seeing..." onward, it explains not clinging to the mark of non-existence, because one constantly practices giving. In the latter part, there is first the principle, next the metaphor, and then the application. In the principle, it first explains that due to conceptual differentiation, one cannot practice giving; next, it explains that because the bodhisattva does not practice giving, he does not fulfill the dāna-pāramitā; finally, it explains that because the bodhisattva does not fulfill dāna, he does not attain the bodhisattva [state].