無量壽經優婆提舍願生偈註 2.27

2.27

迴向有二種相：一者往相、二者還相。往相者，以己功德迴施一切眾生，作願共往生彼阿彌陀如來安樂淨土。還相者，生彼土已，得奢摩他、毘婆舍那方便力成就，迴入生死稠林，教化一切眾生共向佛道。若往若還皆為拔眾生渡生死海，是故言迴向為首得成就大悲心故。

Dedication of merit has two aspects: first, the outgoing aspect; second, the returning aspect. As for the outgoing aspect, one takes one's own merit and turns it over in bestowal to all sentient beings, making the aspiration that together they may be reborn in that Pure Land of Peace and Bliss of Amitābha Tathāgata. As for the returning aspect, having been reborn in that land, one attains the perfection of the power of skillful means of śamatha and vipaśyanā, and returns into the dense forest of birth-and-death to teach and transform all sentient beings so that together they turn toward the Buddha path. Whether going out or returning, both are for the sake of rescuing sentient beings and ferrying them across the ocean of birth-and-death; therefore it is said: 'with dedication of merit foremost, so as to achieve the perfection of the mind of great compassion.'