仁王般若經疏 2.29

2.29

四地四者，初若菩薩住百億下，明所化土。二作兜率下，明增上生相。故《地經》云「作琰魔天王」，《瓔珞經》同此經為兜率天王。三修百億法門下，明所解法門。四道品化一切眾生下，明利他行相，以道品化眾生也。

For the fourth ground, the four are: first, from "if a bodhisattva abides in ten billion" onward, clarifying the land to be transformed. Second, from "acts as [the king of] Tuṣita" onward, clarifying the characteristics of superior rebirth. Thus the Daśabhūmika-sūtra says: "acts as the king of Yāma Heaven"; the Yingluo jing agrees with this sūtra in being the king of Tuṣita Heaven. Third, from "cultivates ten billion dharma-gates" onward, clarifying the understood dharma-gates. Fourth, from "transforms all sentient beings with the factors of awakening" onward, clarifying the characteristics of practice to benefit others, transforming sentient beings by means of the factors of awakening (bodhipakṣa-dharma).