俱舍論記 29.31

29.31

「修捨最初至與處中等」者，此別釋捨。修捨最初從處中起，處中非怨、親，不起瞋、貪，易捨初起；次捨下、中、上怨；次捨下、中、上親，起平等心與處中等。怨瞋易捨，故先捨怨；親愛難除，故後捨親。故《正理》云「初修捨者先捨處中，非先捨怨、親，恚、愛難捨故。又處中品順捨力增。於中如前先捨上品，次捨中、下及與怨、親，從下至中，從中至上。先捨怨者，以親難捨故。如契經說：貪難斷非瞋。如是漸次修習於捨，至上親友等上處中，普於有情捨差別相，齊此名曰修捨成滿（唯處中開三，與《俱舍》不同。或可《俱舍》處中亦三，以處中故合為一）。」

Regarding "in cultivating equanimity, initially, up to: equal to the neutrals": this separately explains equanimity. In cultivating equanimity, one begins from the neutral, because the neutral is neither enemy nor friend, does not give rise to hatred or attachment, and being easy to abandon, one begins with them. Next, one abandons inferior, middling, and superior enemies; next, one abandons inferior, middling, and superior friends, giving rise to an equal mind that is the same as toward neutrals. Hatred toward enemies is easy to abandon, so one abandons enemies first; affection for friends is hard to eliminate, so one abandons friends later. Thus the Nyāyānusāra says: "One who first cultivates equanimity first abandons the neutral, not abandoning enemies or friends first, because resentment and affection are difficult to abandon. Furthermore, the neutral category has increased power that accords with equanimity. Among them, as before, one first abandons the superior grade, then the middling and inferior, as well as enemies and friends, going from inferior to middling, and from middling to superior. Abandoning enemies first is because friends are difficult to abandon. As a sūtra says: 'Greed is difficult to abandon, not anger.' In this way, gradually cultivating equanimity up to the point where superior friends are equal to superior neutrals, one universally abandons distinct signs regarding sentient beings; at this point, it is called the perfection of the cultivation of equanimity." (Only the neutrals are split into three, which differs from the Kośa. Alternatively, in the Kośa the neutrals may also be threefold, but because they are neutral, they are combined into one).