大般涅槃經義記 6.285

6.285

第二番中，明其為者為於一切有為眾生，凡夫二乘通名有為，先舉後釋；阿闍世者，舉阿闍世般取具足煩惱眾生。

In the second round, it explains that "for" is for the sake of all conditioned beings—ordinary beings and the two vehicles are collectively termed conditioned—first presenting and then explaining; "Ajātaśatru" adduces Ajātaśatru to subsume beings who fully possess afflictions.