觀音義疏 2.96

2.96

佛勸愍者，即是愍一切眾生及四眾也，正以菩薩為物故施、為物故受。二分者，表事理二。因奉二佛者，將二因趣二果也，理圓即法佛、事圓即報佛，二佛表二果也。

The Buddha's urging [him to take] pity means taking pity on all sentient beings and the fourfold assembly, precisely because the bodhisattva gives for the sake of beings and accepts for the sake of beings. Dividing it into two parts represents the two causes of phenomena and principle. Offering it to the two Buddhas means directing the two causes toward the two fruits: when principle is perfected, that is the dharma Buddha; when phenomena are perfected, that is the reward Buddha. The two Buddhas represent the two fruits.