注維摩詰經 8.206

8.206

肇曰：代彼受苦、不自計身，所有功德盡施眾生，豈以有益而想其報乎？若不為眾生，應久入涅槃。為彼受苦令其先度，彼去我留，非代謂何？此饒益之至，一法也。

[Seng]zhao says: Undergoing suffering on their behalf, taking no account of one's own body, and giving all the merit one possesses entirely to sentient beings—how could one think of a reward just because there has been benefit? If not for sentient beings, one would have long since entered nirvāṇa. Suffering on their behalf so that they may cross over first—they go while I remain—if this is not taking their place, what is? This is the utmost in benefiting: the first dharma.