大般涅槃經義記 5.365

5.365

上來廣明諸佛菩薩慈是實竟，下次廣前聲聞、緣覺慈是虛妄。有十六句，一一句中皆先就慈辯無常、苦、無我等過，次以彼過即於慈心，後以彼慈即聲聞人，文亦可知。

The above extensive clarification that the loving-kindness of buddhas and bodhisattvas is real is finished; next below it expands upon the preceding point that the loving-kindness of śrāvakas and pratyekabuddhas is false and deceptive. There are sixteen sentences, in each one of which it first explains faults such as impermanence, suffering, and non-self based on loving-kindness, next identifies those faults with the mind of loving-kindness, and finally identifies that loving-kindness with śrāvakas; the text is also readily understood.