大般涅槃經義記 6.403

6.403

第三番中，明餘小乘十一部中亦無如是涅槃深義，今因此經而得聞知。「是名」下結。聞已益中，先牒次釋，有十復次，前九明其起因之益，後一彰其趣果之益。因中，前八自利之益，後一利他。

In the third cycle, it clarifies that in the other eleven divisions of the Hīnayāna there is also no such profound meaning of nirvāṇa, but now, because of this sūtra, it is heard and known. From "this is named" downward is the conclusion. In [explaining] "benefiting having heard," it first restates and then explains; there are ten restatements. The first nine clarify the benefit of giving rise to causes, and the last one reveals the benefit of advancing toward the fruit. Among the causes, the first eight are benefits of self-benefit, and the last one is benefiting others.