大般涅槃經義記 7.279

7.279

前中初言「觀一切生無非福田」總翻前過，「何以」下釋，先問後解，「以善修集異念處故」對問略釋。平等法性是眾生體，菩薩獨觀，餘人不見，名異念處。菩薩修此，故觀一切無非福田。下重顯之，修異念故，見諸眾生本性皆淨，故無持戒、毀禁之別。

In the former [part], the initial statement, "observing that for all sentient beings none is not a field of merit," generally overturns the previous fault. From "why" and so on, it explains: first a question and then an explanation; "because of skillfully cultivating and accumulating different stations of mindfulness" briefly explains in response to the question. The equal nature of dharmas is the essence of sentient beings; the bodhisattva alone observes it, while other people do not see it, hence it is called "different stations of mindfulness". The bodhisattva cultivates this, and therefore observes that among all [beings], none is not a field of merit. Below, it re-clarifies it: because of cultivating different mindfulness, he sees that the original nature of all sentient beings is entirely pure, and therefore there is no distinction between upholding the precepts and violating prohibitions.