法華論疏 2.219

2.219

「又第一成就」下，自上以來第一依經廣三方便。今第二論主重廣三方便，即成三別。一一中有二：一者牒。「可化眾生」下，第二解釋。論釋與經異者，經多就法解、論但就人釋，所以為異。

From "Moreover, the first: perfecting..." onwards: up to this point was the first part, expanding upon the three skillful means based on the sūtra. Now, the second part, the author of the treatise further expands upon the three skillful means, which makes three distinct sections. Within each one there are two parts: first, citing the phrase; from "beings who can be transformed" onwards is the second, the explanation. As for the difference between the treatise's explanation and the sūtra, the sūtra mostly explains in terms of dharmas, while the treatise only explains in terms of persons; this is why they differ.