大般涅槃經義記 7.6

7.6

次嘆所同，明如十地之所知見。德王自位在於何處，如十地乎？下說德王久已成就菩提功德，化無量生令住菩提。初地已上皆名成就菩提功德，然今德王或可是佛示居學地、或在學窮，所解同餘十住菩薩，故言如也。如經歎佛，如三世佛所說不變，此亦似彼。如來是中何故不答？有言客至。無客不答，聖化容豫，豈有此妨？但佛巧化，為留此答，兼益新來諸菩薩等，故此不答。

Next, praising whom he is equal to, clarifying that it is like what is known and seen by the ten grounds. Where is the stage of King of Virtue himself located, such that he is like the ten grounds? Below it says that King of Virtue has long since accomplished the virtues of bodhi and transformed immeasurable sentient beings, causing them to abide in bodhi. From the initial ground upward, all are called having accomplished the virtues of bodhi. However, here King of Virtue may either be a buddha manifesting his residence in the stage of training, or at the culmination of training, and what he understands is equal to the rest of the bodhisattvas of the ten abodes; therefore it says 'like.' Just as when the sūtra praises the Buddha, saying that what he expounds does not vary from the buddhas of the three periods of time, this also resembles that. Why does the Tathāgata not answer here? Some say it is because guests arrived. Without guests, would he not answer? The noble transformation is leisurely and unhurried; how could there be such a hindrance? It is simply that the Buddha skillfully transforms, withholding this answer so as to also benefit the newly arrived bodhisattvas and others; therefore he does not answer here.