大般涅槃經義記 9.24

9.24

就此文中階別有四：初教修三，是初地上入證之行；次教修十，是種性上乃至解行趣證之行；「如佛昔告純陀」已下，教修四種轉業之德，是善趣中趣證之行；「師子吼言：一切眾生悉有佛性應當修」下，就常沒人勸修聖道為行趣證。

Within this text, there are four gradations: First, it teaches cultivating the three, which is the practice of entering realization upon the first ground. Next, it teaches cultivating the ten, which is the practice of progressing toward realization from the lineage stage up to understanding and practice. From "As the Buddha formerly told Cunda..." onward, it teaches cultivating the four kinds of virtues of transforming karma, which is the practice of progressing toward realization within wholesome destinies. From "Siṃhanāda said: 'All sentient beings have buddha-nature and should cultivate...'" onward, it encourages persons who are constantly sunken to cultivate the noble path as the practice of progressing toward realization.