仁王護國般若經疏 2.21

2.21

問：菩薩所作何故迴向？答：迴向之利其功最善，故《淨名》云「迴向為善利」。迴向二種：一者所作回施眾生，二者所作回向佛果也云云。

Question: Why do bodhisattvas dedicate what they do? Answer: The benefit of dedication has the most virtuous efficacy; hence the Vimalakīrtinirdeśa says: "Dedication is a virtuous benefit." There are two kinds of dedication: first, dedicating what one does to bestow upon sentient beings; second, dedicating what one does toward the fruit of buddhahood; and so forth.