大般涅槃經義記 7.207

7.207

上來第一分小異大，自下第二釋大異小，三義釋之：一嘆深顯大、二對因顯大、三備德顯大。初中，「大名不可思議」總嘆顯深，下別顯之，「眾生不信」對下顯深，「佛菩薩見」寄上顯深。前言菩薩所得非大，今以何義言菩薩見？以諸菩薩未能窮證前說非大，隨分契會故此云見。

The above was the first [part], distinguishing how the lesser differs from the great. From here below is the second [part], explaining how the great differs from the lesser; it explains this through three meanings: first, praising its depth to reveal its greatness; second, contrasting it with the cause to reveal its greatness; third, being endowed with virtues to reveal its greatness. In the first: "great is named inconceivable" generally praises it to reveal its depth; below it reveals it in detail: "sentient beings do not believe" reveals its depth by contrast with those below; "buddhas and bodhisattvas see it" reveals its depth by reference to those above. Previously it was said that what bodhisattvas attain is not great; on what grounds is it now said that bodhisattvas see it? Because the bodhisattvas have not yet exhaustively realized it, it was previously said not to be great; because they accord and unite with it in proportion to their share, it is here said that they see it.