大般涅槃經義記 6.188

6.188

就念天中，初問，次辯，後總結之。辯中，初明不求生天，「何以下」釋。後求義天，「何以」下釋。「是名菩薩非世間」下總結異世。

In mindfulness of the gods (devānusmṛti), first is a question, next an analysis, and finally a comprehensive conclusion. In the analysis, it first clarifies not seeking rebirth in heaven; from 'why' onward, it explains. Afterwards, it seeks the heaven of ultimate meaning; from 'why' onward, it explains. From 'this is called the bodhisattva, not the worldly' onward, it comprehensively concludes by differentiating it from the worldly.