大般涅槃經義記 7.293

7.293

第五德中，初問，次辯，後總結之。辯中五事，報果為體，先舉五數，次列五名，前四福德，後一智慧。福中初二，自報具足。後之二種，為他敬養。「以是」下結。「德王言」下問答料簡，問相可知。下佛先嘆，後正答之，各有異義，「當為汝說」總標許說，下以六番廣辯可知。

In the fifth virtue, first is a question, next the explanation, and finally the summary conclusion. In the explanation are five things, with retribution fruit as their substance; it first adduces the number of five and next lists the five names: the first four are merit, and the last one is wisdom. Among the merit, the first two are the complete fulfillment of one's own retribution. The latter two are being revered and sustained by others. From "for this reason" onward is the conclusion. From "King of Virtue said" onward is a question-and-answer discrimination; the features of the question can be understood. Below, the Buddha first praises him and then directly answers him, each having distinct meanings; "I shall explain it for you" generally announces the promise to speak; below, it is broadly explained in six turns, which can be understood.