大般涅槃經義記 7.291

7.291

有難解者下重顯之。德王先問，問意如何？如來向說修淨佛土，自居穢國，事與言乖，故今問之「如來何故但修九事，不修淨土」。下佛答之，先明自己往修十事有淨土因，「若使」已下明已現明淨土之果。前中先明已修十事，「一切」已下舉他類己。

From "those who are difficult to understand" onward, it clarifies this again. King of Virtue asks first; what is the intent of his question? The Tathāgata previously spoke of cultivating a pure buddha-field, yet he himself resides in an impure land; facts and words contradict each other, and therefore he now asks: "Why has the Tathāgata only cultivated nine things and not cultivated a pure land?" Below, the Buddha answers him, first explaining that his own past cultivation of the ten things contains the causes for a pure land; from "if indeed" onward, it explains that he has already made clear the fruit of a pure land. In the former part, it first explains that he has already cultivated the ten things; from "all" onward, it adduces others to compare them with himself.