瑜伽論記 11.373

11.373

解饒益中，云能與一分有情利益乃至一分安樂一分俱有者，基云：則此四攝事一一皆有利益安樂，亦得雖施彼財令發心等是利益，現得物用是安樂等，如是乃至一一皆具有，準知。若不爾，利行愛語隨增說利益，布施是安樂，同事是通二，同為善惡故。

In explaining "benefiting," where it says, "being able to confer benefit upon one portion of sentient beings, up to [conferring] ease and comfort upon one portion, and both [benefit and ease] upon one portion": Ji states that each and every one of these four means of gathering contains both benefit and ease and comfort. It is also permissible that although giving them wealth to cause them to generate the aspiration [for awakening] and so forth is "benefit," their present attainment and use of material things is "ease and comfort," and so forth. One should understand accordingly that each and every one fully possesses both. If this were not the case, then advantageous action and loving speech would be spoken of as "benefit" in terms of their predominance, giving would be "ease and comfort," and joint action would pertain to both, because of sharing in good and evil alike.