大般涅槃經義記 5.356

5.356

第四段中，明由分別妨行施業，是以呵言「如是癡人竟未能知，尋便命終」。合中，初言「菩薩亦爾」合初人也，「若行施時」合第二段，「分別受」等合第三段，「終不能」下合第四段。於中還三：一由分別不能行施、二不行施故不具檀度、三不具檀故不得菩提。

In the fourth section, it is explained that conceptual discrimination obstructs the practice of giving; for this reason it rebukes: 'Such a foolish person, in the end unable to know, immediately dies.' In the matching [of the analogy to the doctrine], the opening words 'The bodhisattva is also like this' matches the first person; 'When practicing giving' matches the second section; 'discriminating the recipient,' etc., matches the third section; from 'in the end cannot' downward matches the fourth section. Within this there are again three: first, due to discrimination one cannot practice giving; second, because one does not practice giving, one does not complete the perfection of giving; third, because one does not complete giving, one does not attain bodhi.