大般涅槃經義記 7.280

7.280

觀一切施得淨報中，「說施雖四後得淨故」總以標舉。下別顯之，先明四施，初問次列。下廣釋之，解初問中，初門、次辯。「施者具有戒、聞、智慧」有世諦行，「知施及果」有世諦解。「受者破戒」，入第一義，壞世諦行。「專著邪見」，證第一義，壞世諦解。「是名」下結。餘門類爾。

In observing that all giving attains a pure retribution, "although four kinds of giving are spoken of, later they attain purity" generally marks it out. Below, it specifically demonstrates it: first it explains the four givings, first questioning and next listing them. Below, it extensively explains them. In explaining the first question, there are the first door and then the explanation. "The giver is fully endowed with morality, learning, and wisdom" has the practice of conventional truth; "knowing giving and its fruit" has the understanding of conventional truth. "The recipient breaks the precepts": entering ultimate truth, he destroys conventional-truth practice. "Exclusively clinging to wrong views": witnessing ultimate truth, he destroys conventional-truth understanding. "This is named" and so on concludes. The remaining doors are analogous to this.