首楞嚴義疏注經 8.147

8.147

如上隨順眾生，即是善能利益。始能歡喜生善，終能破惡入理，故名饒益。

According with sentient beings as described above is precisely being well able to benefit them. Beginning by being able to bring joy and generate goodness, and ending by being able to destroy evil and enter into principle, it is therefore called 'beneficial action.'