大般涅槃經義記 7.65

7.65

上來第三無畏正問。四如來為辯，於中文有二十一偈：初十二偈答上初問，明下品人所修福因；次有兩偈答上第二問，明下品人所修智因；次有五偈答前第三，明上品人所修福因；末後兩偈答前第四，明上品人所修智因。

The above was the third, Abhaya formally asking. Fourth, the Tathāgata explains for him; in this, there are twenty-one verses: the first twelve verses answer the first question above, explaining the causal merit cultivated by inferior persons; the next two verses answer the second question above, explaining the causal wisdom cultivated by inferior persons; the next five verses answer the third question above, explaining the causal merit cultivated by superior persons; the final two verses answer the fourth question above, explaining the causal wisdom cultivated by superior persons.