瑜伽師地論略纂 12.156

12.156

論云「如是菩薩於說法方便善巧，於說所作方便善巧」者，說法威儀，名於說善巧；稱機宜說，名於說所作。又所詮合理，名於說善巧；稱機益物，名於說所作。

Regarding the treatise's statement, "Thus the bodhisattva has skill in means regarding preaching, and skill in means regarding that which is done by preaching": The deportment of preaching the Dharma is called skill regarding preaching; preaching in accordance with capacity is called that which is done by preaching. Furthermore, the meaning being in accord with principle is called skill regarding preaching; according with capacity to benefit beings is called that which is done by preaching.