大乘起信論義記 3.296

3.296

前中言一切諸佛等者，舉所趣之覺道。一切菩薩下，顯能趣之因行。欲明菩薩發心趣向佛所，證道種類不同，故云分別發趣道相也。

In the first part, the phrase "all Buddhas..." brings up the path of awakening toward which one sets forth. From "all bodhisattvas" onward, it reveals the causal practices that are capable of setting forth. Wishing to clarify that the categories of bodhisattvas generating the mind to set forth toward the Buddha and realizing the path are not identical, it therefore says "differentiating the marks of setting forth on the path."