法華玄論 10.108

10.108

十四者二益一雙。觀音謂眾生與世間樂、拔世間苦，故有七難及無男女難等，即是世間獲益。普門現一切身說一切法令其得度，即是出世間益也。

Fourteenth is the pair of the two benefits. "Guanyin" refers to giving mundane happiness to sentient beings and uprooting mundane suffering; hence there are the seven perils, the peril of lacking sons and daughters, and so forth, which are mundane attainments of benefit. "Universal Gate" manifests all bodies and expounds all dharmas to cause them to attain deliverance, which is supramundane benefit.