成唯識論述記 10.124

10.124

述曰：七十八、《解深密》等說：「於前三種波羅蜜多所攝有情，以諸攝事方便善巧而攝受之，安置善品，是故我說方便善巧為施等助」。謂攝事中布施等，即此施等行相，相順攝益於彼，故云助也。

The Commentary states: Chapter 78 [of the Yogācārabhūmi], the Saṃdhinirmocana-sūtra, and other texts state: "With respect to the sentient beings gathered by the first three perfections, one gathers them through the skillful means of the means of gathering (saṃgrahavastu) and establishes them in wholesome factors; therefore I say that skillful means assists giving and the others." That is to say, giving and the others among the means of gathering accord with these aspects of practice of giving and the others to gather and benefit them, hence it is said to assist.