大般涅槃經義記 9.62

9.62

自下第二如來酬答。先嘆問益，「唯有二人」汎以標舉。次彰其益，「得無量德」，生善之益；「能竭生」等，除障之益；「降魔怨」等，摧邪之益；「能轉法輪」，通正之益。「一問二答」列其二名，雖嘆二人，意顯問者。次明如來業力最深，堪能酬答。十中業力深於餘人，非深餘力。

From here below, the second [part] is the Tathāgata's response. First, he praises the benefit of the question, generally stating 'there are only two persons'. Next, he demonstrates the benefits: 'attaining immeasurable virtue' is the benefit of generating good; 'capable of exhausting birth', etc., is the benefit of eliminating obstacles; 'subduing the maras and foes', etc., is the benefit of crushing the heterodox; 'capable of turning the wheel of the Dharma' is the benefit of penetrating the correct. 'First, questioning; second, answering' lists the two names; though praising the two persons, the intention is to highlight the questioner. Next, it clarifies that the Tathāgata's karmic power is the deepest, and he is capable of answering. Among the ten [powers], karmic power is deeper than in other persons, but not deeper than [his own] other powers.