觀音玄義 2.20

2.20

次神通者，若欲化他，示三密神通是示色身方便，示意同情說法是示口隨其類音，此是化他次第也。供養諸佛結自行，非但華香四事是供養，隨順修行是法供養，於供養中最。《大經》云「汝隨我語即供養佛。」稟教而行是結自行也，成就眾生是結化他。菩薩四威儀中尚不忘眾生，何況入諸法門、淨佛國土皆為饒益一切眾生，故一句結化他也。

Next, regarding supernatural powers: when wishing to transform others, displaying the supernatural powers of the three mysteries is manifesting the expedient of the physical body; displaying speech that accords with their intentions and preaching the Dharma is manifesting speech in the sounds of each species. This is the sequence of transforming others. Making offerings to all Buddhas concludes [the section on] self-cultivation: it is not only flowers, incense, and the four requisites that constitute offerings; practicing in accordance [with the Dharma] is the offering of Dharma, which is foremost among all offerings. The Great Sūtra says, 'If you follow my words, you are making offerings to the Buddha.' Receiving the teachings and putting them into practice concludes self-cultivation; maturing sentient beings concludes transforming others. Within the four deportments, the bodhisattva never forgets sentient beings—how much less so when entering all Dharma-doors and purifying Buddha lands, all of which are done to benefit all sentient beings. Therefore, this one phrase concludes transforming others.