大般涅槃經義記 7.151

7.151

上來第二明修有益，自下第三勸供持人。「汝信我語」總勸生信，供人獲益，相在難知，故勸生信。「欲見我」下明供所為，所為有九：初三對佛明供所為，次四對法，次一對障。言八魔者，煩惱、陰、死及與天魔是其四種，無常、無樂、無我、無常無為四倒復以為四。八中，前四大小通論，後之四種唯大非小，以其小乘未說無常、苦、無我等為顛倒故。下一對彼人天之樂明供所為，「見有受」下正勸供養，先勸後釋。

The above was the second [part], clarifying that cultivation brings benefit. From here on, the third [part] encourages making offerings to those who uphold it. 'Believe my words' generally encourages the generation of faith; that making offerings to people obtains benefit is a mark difficult to know, hence it encourages generating faith. From 'desiring to see me' below clarifies the purpose of making offerings; there are nine purposes: the first three clarify the purpose of making offerings in relation to the Buddha; the next four in relation to the Dharma; the next one in relation to obstacles. As for the 'eight māras', afflictions, aggregates, death, and the heavenly māra are four kinds; the four inversions of impermanence, non-bliss, non-self, and impermanent unconditioned make another four. Among the eight, the former four are discussed commonly in both the Mahāyāna and Hīnayāna, while the latter four are exclusively Mahāyāna and not Hīnayāna, because the Hīnayāna has not yet taught impermanence, suffering, non-self, and so forth as inversions. The last one clarifies the purpose of making offerings in relation to the bliss of humans and gods. From 'seeing those who receive...' below directly encourages making offerings, first encouraging and afterwards explaining.