大般涅槃經義記 5.407

5.407

In clarifying the benefiting of others, the simile comes first, followed by the application. "The Tathāgata is also like this" corresponds to the former true gold; "earnestly inquiring" corresponds to burning it repeatedly, and so forth; "then one is able to see and hear the profound meaning" and so on corresponds to becoming increasingly bright and pure, tempered and pliable, with wondrous radiance and color, causing those of profound practice to receive, uphold, and cultivate it. "Immeasurable sentient beings arouse the bodhi-mind" corresponds to its price being difficult to measure: "those of profound practice cultivating it" is seeking it by arousing practice; "immeasurable [beings] arousing the mind" is seeking it by arousing aspiration; therefore it is said that its "price is difficult to measure." "Then it is revered by gods and humans..." and so on corresponds to later becoming a treasure valued by gods and humans.