大般涅槃經義記 5.407

5.407

明益他中，先喻、後合。「如來亦爾」合前真金，「鄭重諮問」合數燒等，「則得見聞甚深義」等合轉明淨，調和柔軟，光色微妙，令深行者受持奉修。「無量眾生發菩提心」合價難量，「深行奉修」起行求之、「無量發心」起願求之，是故名為「價難量」矣。「然後為諸人天宗」等合後乃為人天寶重。

In clarifying the benefiting of others, the simile comes first, followed by the application. "The Tathāgata is also like this" corresponds to the former true gold; "earnestly inquiring" corresponds to burning it repeatedly, and so forth; "then one is able to see and hear the profound meaning" and so on corresponds to becoming increasingly bright and pure, tempered and pliable, with wondrous radiance and color, causing those of profound practice to receive, uphold, and cultivate it. "Immeasurable sentient beings arouse the bodhi-mind" corresponds to its price being difficult to measure: "those of profound practice cultivating it" is seeking it by arousing practice; "immeasurable [beings] arousing the mind" is seeking it by arousing aspiration; therefore it is said that its "price is difficult to measure." "Then it is revered by gods and humans..." and so on corresponds to later becoming a treasure valued by gods and humans.