仁王護國般若波羅蜜多經疏 2.291

2.291

解曰：不唯菩薩依此利生，十方如來亦復如是，常遍法界廣利樂故。從此第二明說偈讚。於中分三：一大眾供養、二王說偈讚、三聞法獲益。且初第一大眾供養。

The commentary states: It is not only bodhisattvas who benefit sentient beings based on this; the Tathāgatas of the ten directions are also like this, because they constantly and universally throughout the dharmadhātu extensively benefit and bring joy. From here, the second main division clarifies the uttering of verses in praise. In it there are three parts: first, the great assembly makes offerings; second, the king utters verses in praise; third, hearing the Dharma and obtaining benefit. First is the great assembly making offerings.