金光明經文句記 3.271

3.271

四、明迴向。此懺愛著因果之罪。他以此國及餘世界是五乘人修善法處，約處明人，故云隨喜。今明我在此土他界所修之善，今悉攝取迴向眾生證無上道。聲喻諸善，角喻迴向。近遠可知。方便力大者，若善迴向，成大方便，功等太虛。然若不了善即法界，不名迴向也。

Fourth, clarifies dedication. This repents the fault of clinging to cause and fruit. Others take this land and other realms as places where people of the five vehicles cultivate wholesome dharmas, clarifying people in terms of places, and hence speak of rejoicing along. Now it clarifies that the good cultivated by myself in this land and other realms is now entirely gathered and dedicated to sentient beings to realize the unsurpassed path. The sound is an analogy for the various good deeds; the horn is an analogy for dedication. Near and far can be known. As for "the power of skillful means is great": if one skillfully dedicates, it becomes a great skillful means, its merit equal to great space. However, if one does not comprehend that the good is itself the Dharma realm, it is not called dedication.