大般涅槃經義記 7.296

7.296

次七復次明最勝中，初一復次體精故勝，「如寶」立喻，下合可知。第二復次行主故勝，初先法說，「何以故」者徵前起後。何故最勝？下對釋之，「修是三昧一切來屬」。次喻，後合。

In the next seven further explanations explaining being supreme, the first further explanation is supreme because its substance is pure; "like a jewel" sets up the analogy, and the application below can be understood. The second further explanation is supreme because it is the master of practices; it first speaks in terms of the Dharma; "why is this?" questions the preceding and introduces what follows. Why is it supreme? Below, it explains in response: "cultivating this samādhi, all come to belong to it." Next is the analogy, and then the application.