觀音義疏 2.93

2.93

初勸供養，二、奉旨。初又二：先稱美功德如文，二、出供養之意。意者正由能施眾生無畏，從德受名，眾生於畏得脫，為作此名，德既無量，名亦應多，不可說不可說也。

First is the exhortation to make offerings, and second is obeying the command. The first also has two parts: first, praising the meritorious virtues according to the text; second, bringing out the intention of making offerings. As for the intention, it is precisely because he can bestow fearlessness on sentient beings; he receives his name from his virtue, and sentient beings obtain release from fear, so this name was made for him. Since the virtue is measureless, the names should also be many, ineffable and ineffable.