大般涅槃經義記 7.278

7.278

第三門中，初問，次辯，後總結之。辯中有二：一舉劣顯勝，先辯福田，「若有念」下明偏執過，偏執此等為福田故，福田至少名為狹劣；二辯勝過劣，於中初明菩薩觀生無非福田，「常觀諸佛所說」已下觀一切施齊得淨報。

In the third door, there are first a question, next an explanation, and then an overall conclusion. In the explanation there are two [parts]: first, raising the inferior to reveal the superior: it first explains the field of merit; from "if there is mindfulness" and so on, it explains the fault of partial attachment: because of partially clinging to these as the field of merit, the field of merit is extremely small, and hence called narrow and inferior. Second, it explains the superior surpassing the inferior: in this, it first explains that the bodhisattva observes that no sentient being is not a field of merit; from "constantly observing what all buddhas have spoken" onward, it observes that all giving equally attains a pure retribution.