無量壽經連義述文贊 2.164

2.164

經曰「恭敬三寶」至「功德成就」者，述云：此第二、恭敬脩也。恭敬三寶者，即福方便。奉事師長者，即智方便。以大莊嚴者，即福智二莊嚴已成就，故備施等眾聖行也。以己所脩利眾生，故令功德成。

Regarding the passage from "revering the Three Jewels" to "the accomplishment of merits": The commentary states: This second part is reverent cultivation. "Revering the Three Jewels" is the expedient means of merit. "Serving teachers and elders" is the expedient means of wisdom. "With great adornments" means that the two adornments of merit and wisdom were already accomplished; therefore, he was fully equipped with giving and all other noble practices. Benefiting sentient beings with what he cultivated himself, he thereby caused his merits to be accomplished.