大般涅槃經義記 8.96

8.96

喻中，先舉「師子之王」喻佛如來，「野干」下舉師子之子喻此菩薩，是中為明師子菩薩欲吼應供。何故明佛？彰此菩薩吼同佛故，亦即明佛能酬答故。

In the metaphor, it first raises the "king of lions" to symbolize the Buddha, the Tathāgata; from "jackal" onward, it raises the lion's cub to symbolize this bodhisattva. Here, it is to explain that because the bodhisattva Lion wishes to roar, offerings should be made. Why explain the Buddha? To reveal that this bodhisattva's roar is identical to the Buddha's, and also to explain that the Buddha is able to reply.