大乘起信論義記 3.335

3.335

一者、行根本方便。謂觀一切法自性無生，離於妄見，不住生死。觀一切法因緣和合，業果不失，起於大悲修諸福德，攝化眾生不住涅槃，以隨順法性無住故。

The first is the fundamental skillful means of practice. This means contemplating all dharmas as without origination by intrinsic nature, free from deluded views, not abiding in saṃsāra. Contemplating all dharmas as harmoniously combined through causes and conditions, with karmic fruitions not lost, giving rise to great compassion, cultivating manifold merits, and gathering and transforming sentient beings without abiding in nirvāṇa, because of conforming to the non-abiding of dharmatā.