大方廣佛華嚴經隨疏演義鈔 51.13

51.13

疏「願成普賢兼二迴向」者，位後普賢是佛，即向菩提；等覺位前，即向眾生。

In the commentary, 'vowing to become Samantabhadra combines both pariṇāmanās': post-stage Samantabhadra is the Buddha, which is the dedication toward bodhi; before the stage of equal awakening, it is the dedication toward sentient beings.