金光明最勝王經疏 4.215

4.215

贊曰：二能益有情。據俗諦善巧成就眾生，就勝義諦亦不見生可成就者。又攝他同己，觀外眾生為空，為常益故。故《金剛般若經》云「雖度如是無量眾生，而無眾得滅度者。」

The commentary says: Second is benefiting sentient beings. In terms of conventional truth, one skillfully accomplishes sentient beings; in terms of ultimate truth, one also does not see any sentient being who is to be accomplished. Furthermore, subsuming others into oneself, one contemplates external sentient beings as empty, in order to benefit them constantly. Thus the Diamond Prajñā Sūtra states: "Although delivering such immeasurable sentient beings, no sentient being is actually delivered."