大般涅槃經義記 7.287

7.287

修淨身中，先問後釋。釋中有三：一明修習三十二相，於一一相百福修之。言百福者，五品心中修行十善即為五十，始修五十、終成五十合為百福。用此成滿三十二相名修淨身，此明共因。下〈師子〉中說不共因，左右言耳。二明修習八十種好，先問後辯。今此但明修之所為，不辯修法，諸經例無。文中初先明世眾生事八十神，次明菩薩為之修好，「何以」下釋，「以是」下結。三總明其修身所為，有四復次，明為菩提故修相好，皆初立喻，後合可知，「以是」下結。

In cultivating a pure body, first is a question and then the explanation. In the explanation there are three parts: First, it explains cultivating the thirty-two marks, cultivating each mark with a hundred merits. As for the "hundred merits": cultivating the ten virtues across the five categories of mind makes fifty; fifty at the beginning of cultivation and fifty upon final completion combine to make a hundred merits. Using these to bring to completion the thirty-two marks is called cultivating a pure body; this explains the shared causes. Below, in the "Lion" chapter, the unshared causes are explained; these are merely different ways of speaking. Second, it explains cultivating the eighty minor marks, first with a question and then the explanation. Here it merely explains the purpose of the cultivation, not the method of cultivation; across the sūtras, this is typically absent. In the text, it first explains that worldly sentient beings serve eighty deities, and next explains that the bodhisattva cultivates the marks for their sake; from "why" onward is the explanation, and from "for this reason" onward is the conclusion. Third, it generally explains the purpose of cultivating the body; there are four further explanations making clear that one cultivates the marks and minor marks for the sake of bodhi. All first set up an analogy and then provide the application, which may be understood; from "for this reason" onward is the conclusion.