大般涅槃經義記 7.160

7.160

自下第三明不受意，先同後釋，於中有二：一為他不受、二「我常自稱為出家」下自為不受。為他有四：一壞世福田、二欺誑施主、三為世同呵、四損他施果。「眾生知我是良田」等是初句也。「我自不」下第二句也，於中初明受三惡覺欺誑施主，「我於往」下舉本類今，明欺有損，流轉生死，墮三惡道。「我若惡心受人施」下是第三句為世同呵。「若我惡覺受人施」下是第四句損他施果，或令施主果減無報，正明損他，惡覺在心，身非淨田，故令施主果報減少，為惡外彰，生彼邪見，故令施主空無果報。「惡心受施則與施主而為怨讎」結以顯過，失彼施報故言怨讎。「施主於我起子想」等舉彼責己，明誑不應。「何以故」下釋以顯過。

From here down, the third section clarifies the intention behind not receiving: first, aligning with others, and then explaining. There are two parts within this: first, not receiving for the sake of others; second, from 'I constantly declare myself to be a renunciant...' onward, not receiving for one's own sake. For the sake of others has four aspects: first, ruining the worldly field of merit; second, deceiving the donor; third, being rebuked in common by the world; fourth, diminishing the fruit of the other's donation. 'Sentient beings know that I am a fertile field...' and so on is the first phrase. From 'I myself do not...' onward is the second phrase, wherein it first explains that entertaining the three evil thoughts deceives the donor; from 'I in the past...' onward, it adduces the root to categorize the present, showing that deceiving brings harm, transmigrating in saṃsāra and falling into the three wretched paths. From 'If with an evil mind I receive a person's donation...' onward is the third phrase, being rebuked in common by the world. From 'If with evil thoughts I receive a person's donation...' onward is the fourth phrase, diminishing the fruit of the other's donation, either causing the donor's fruit to decrease or to have no retribution; this directly explains harming others—with evil thoughts in the mind, the body is not a pure field, thus causing the donor's fruit of retribution to decrease; and when evil manifests outwardly, giving rise to wrong views in them, it causes the donor to have no fruit of retribution at all. 'Receiving donations with an evil mind makes one an enemy of the donor' concludes to reveal the fault; losing that reward of giving is why it is called an 'enemy'. 'The donor conceives the thought of me as a son...' and so on adduces the other to reprove oneself, showing that deceit is improper. From 'Why is that?' onward, it explains to reveal the fault.