大般涅槃經義記 5.95

5.95

合中，「菩薩亦如是」等合第三句，「尚不欲受天上妙食，況復人中」舉上況下，法從喻稱故說為食。「凡夫人」下合第二句，「乃於地獄吞噉鐵丸，況復人天」以下況上。

In the application, 'The bodhisattva is also like this' and so forth applies to the third clause. 'Even not desiring to receive the wonderful food of the heavens, how much less that among humans' uses the higher to illustrate the lower; the dharma is named after the simile, and therefore it is called 'food'. 'Ordinary beings' and below applies to the second clause. 'Even swallowing iron pellets in the hells, how much more so in the human and heavenly realms' uses the lower to illustrate the higher.