大般涅槃經義記 6.184

6.184

就念法中，初問，次辯，後總結之。辯中，初先思法最勝，「因是」已下彰法功能，「唯此」已下辯法體相，與上諸佛法身相似，求相叵得而有大用。

In mindfulness of the Dharma, first is a question, next an analysis, and finally a comprehensive conclusion. In the analysis, it first contemplates the Dharma as supreme; from 'because of this' onward, it displays the Dharma's function; from 'only this' onward, it analyzes the essence and marks of the Dharma, which are similar to the dharmakāya of the aforementioned buddhas: seeking its marks, they cannot be obtained, yet it has great utility.