仁王般若經疏 2.41

2.41

十地四者，初住不可說下，明所化土。二作第四禪王下，明增上生相。《地經》云「作大自在天王，王三千界」，《瓔珞經》作大淨居天王。三修不可說下，明所知法門。四得理盡三昧下，明利他行相。以三昧化眾生，以金剛定照窮佛性，名理盡。同佛眼見，名同佛地。又同寂滅忍，名同佛行處。善斷有頂種，名盡三界源。佛地有三：初十方諸如來下，明自得薩婆若果。二三界王下，明增上生相。三化一切下，明化益行相。第二廣答利他問竟。

Regarding the four aspects of the Tenth Bhūmi: First, from "abides in ineffably" onward, it clarifies the lands where transformation takes place. Second, from "becoming a king of the Fourth Dhyāna" onward, it clarifies the marks of superior rebirth. The Bhūmi-sūtra says, "becomes the king Maheśvara, ruling over three thousand realms;" the Yingluo jing says, "becomes the Great Śuddhāvāsa Deva King." Third, from "cultivates ineffably" onward, it clarifies the Dharma gates that are known. Fourth, from "attains the samādhi of exhausting principle" onward, it clarifies the marks of practicing benefit for others. To transform sentient beings with samādhi and to illuminate and exhaust the buddhadhātu with the vajra-samādhi is called 'exhausting principle'. To see identically with the Buddha's eye is called 'sharing the Buddha stage'. Also, to be identical with the patience of quiescent extinction is called 'sharing the scope of practice of the Buddhas'. To skillfully sever the seeds of the peak of existence is called 'exhausting the source of the three realms'. The Buddha stage has three [aspects]: First, from 'Tathāgatas of the ten directions' onward, it clarifies personal attainment of the fruit of sarvajñā. Second, from 'kings of the three realms' onward, it clarifies the marks of superior rebirth. Third, from 'transforms all' onward, it clarifies the marks of the practice of transformative benefit. The second section, broadly answering the question on benefiting others, concludes.