觀音義疏 1.12

1.12

向佛者，表萬善之因向萬德之果也，亦是行人分證權實合，向於究竟權實合，故言向佛也。

As for "facing the Buddha," it represents the causes of myriad good deeds facing the fruit of myriad virtues; it is also the practitioner's partial realization of the unity of provisional and real facing the ultimate unity of provisional and real; therefore it says "facing the Buddha."