大般涅槃經義記 5.73

5.73

第四句中，菩薩觀心見生功能名為「聞已」，貪生名「喜」，知生由善故言「我福，故令汝來」，造善求生故言「燒香散華供養」。

In the fourth clause, the bodhisattva's contemplative mind seeing the function of birth is called "having heard"; craving birth is called "rejoicing"; knowing that birth stems from the good is why he says, "It is my merit that caused you to come"; creating good [karma] to seek birth is why it says, "he burned incense and scattered flowers in offering."