俱舍論記 1.36

1.36

「如理師言至與願神通」者，上雖具陳三德，今復偏敬利他。此頌應言敬禮如是自他利德，敬禮如理師利他德。此利他德益物為勝，故重歸敬。但由正教拔濟有情令出生死，不由輪王等威力、不由天神等與願、不由示現神通令出生死，此三但能暫時拔濟，非能究竟令出生死。

Regarding 'The words "Master of Truth" ... granting wishes and supernormal powers': although the three virtues were fully presented above, here he pays homage specifically to the benefit of others. This verse should say: 'Reverently paying homage to such virtues of self-benefit and benefiting others; reverently paying homage to the Master of Truth's virtue of benefiting others.' Because this virtue of benefiting others is supreme in profiting sentient beings, he repeats the homage. It is only by means of correct teaching that he pulls out and rescues sentient beings, causing them to emerge from saṃsāra, not through the awe-inspiring power of wheel-turning kings and the like, not through the granting of wishes by heavenly deities and the like, and not through the display of supernormal powers causing them to emerge from saṃsāra. These three can only temporarily pull them out, but cannot ultimately cause them to emerge from saṃsāra.