大般涅槃經義記 7.66

7.66

就初段中，前之十偈明離惡行，謂離十惡。偈別論一，文顯可知。問曰：此十應是上業，何故名下？為世修習故不名上，迴求淨土故得往生。後之兩偈明作善行。

In the first section, the first ten verses explain abandoning unwholesome practices, that is, abandoning the ten unwholesome actions. Each verse discusses one, and the text is clear and understandable. Question: These ten should be superior karma; why are they called inferior? Answer: Because they are cultivated for the sake of the world, they are not called superior; but because they are dedicated to seeking the pure land, one achieves rebirth. The subsequent two verses explain performing wholesome practices.