大般涅槃經義記 7.95

7.95

自下第三重辯向前布施等行是波羅蜜、非波羅蜜，并復顯其涅槃大小。德王先問，佛答有二：一教修正解令其自知、二「云何施」下隨問為釋。前中有三：一教捨著心，於施等法不見不聞；二教修生解心，解知二諦；三由前二自知檀等。初段可知。

From here below is the third part, re-examining whether the practices of giving and so forth mentioned earlier are pāramitās or not pāramitās, and also revealing the great and small of nirvāṇa. King of Virtue first asks, and the Buddha's answer has two parts: first, teaching the cultivation of correct understanding to lead him to know it for himself; second, from 'What is giving' onward, explaining in accordance with the questions. The first part has three aspects: first, teaching the abandoning of the mind of attachment, neither seeing nor hearing with respect to dharmas such as giving; second, teaching the mind that cultivates and generates understanding, understanding the two truths; third, through the previous two, knowing for oneself giving and the rest. The first section can be understood [directly].