妙法蓮華經玄義 6.183

6.183

○第十、功德利益者，秖功德利益，一而無異；若分別者，自益名功德，益他名利益（云云）。此為四：一、利益來意。二、正說中利益。三、流通中利益。四、觀心中利益。

Tenth, regarding merits and benefits: Merits and benefits are simply one without distinction; if differentiated, benefiting oneself is called merit, and benefiting others is called benefit, and so forth. This has four parts: first, the purpose for the benefits; second, the benefits within the main discourse; third, the benefits within the dissemination section; fourth, the benefits within the contemplation of mind.