大般涅槃經義記 1.56

1.56

Third, distinction according to virtue, which may also be called distinction according to teaching. As Nāgārjuna said, teachings are of two kinds: first, secret teachings; second, explicit teachings. In secret teachings, the bodhisattvas' virtue is noble, and in principle they should come first. As in the Avataṃsaka Sūtra, in explicit teachings, arhats and pratyekabuddhas share with the Buddha the exhaustion of contaminations, and people mostly revere them, so they should properly be listed first. Bodhisattvas respond to transformations and visibly dwell amidst contaminations; if people heard that bodhisattvas were placed above arhats, they would be greatly astonished, so they are listed later, as in the Pañcaviṃśatisāhasrikā Prajñāpāramitā Sūtra, etc. Now, following the explicit teaching, the śrāvakas are listed first.