大般涅槃經義記 8.60

8.60

上來廣釋，自下第四嘆其行能。於中初明依前五種能起自利，「如父母」下明能利他。前自利中，先開三門：「難作能作」是精進行、「難忍能忍」是忍辱行、「難施能施」是其檀行。次辯其相，後明離著，「雖復能作，不念我作」就初離著，「忍施如是」類後兩門。

The above has extensively explained [the practices]; from here below is the fourth [section], praising the capacity of their practice. Therein, it first explains that relying on the preceding five kinds, one can generate benefit for oneself; "like a father and mother..." and below explains that one can benefit others. Within the former, self-benefit, it first opens three gates: "doing what is difficult to do" is the practice of vigor; "enduring what is difficult to endure" is the practice of patience; "giving what is difficult to give" is the practice of generosity (dāna). Next it explains their marks, and finally clarifies freedom from attachment: "though able to do it, not thinking 'I do it'" is freedom from attachment regarding the first; "patience and giving are likewise" analogizes the latter two gates.