大般涅槃經義記 7.301

7.301

下一復次明攝善力勝，前者明其以終攝始，此句明其以上攝下，先喻後合。

The next further explanation makes clear that its power to gather goodness is supreme: the former explained gathering the beginning by means of the end, while this clause explains gathering the lower by means of the higher; first is the analogy, and then the application.