大般涅槃經義記 8.108

8.108

上來合佛，下就菩薩合師子子。「聲聞、緣覺雖逐如來不能吼」者，合前野干不能吼也。「十地修三能師子吼」合師子子始滿三年即能哮吼，三行猶是聖梵天行。

The preceding parts corresponded to the Buddha; below, it takes the bodhisattva to correspond to the lion's cub. "Although śrāvakas and pratyekabuddhas follow the Tathāgata, they cannot roar" corresponds to the previous jackal being unable to roar. "Cultivating the three [practices] on the ten bhūmis, one is able to make the lion's roar" corresponds to the lion's cub being able to roar just after completing three years; the three practices are still the holy, brahma, and heavenly practices.