摩訶止觀 7.170

7.170

又以增品勝心修行五悔，更加說法，轉其內解，導利前人；以曠濟故，化功歸己，心更一轉，倍勝於前，名「第三品」也。文云：「若有受持、讀誦、為他人說，自書、教人書、供養經卷，不須復起塔寺供養眾僧。」

Furthermore, with the superior mind of increased rank, practicing the five repentances and additionally preaching the Dharma, one turns one's internal understanding outward to guide and benefit the person before them; because of the broad salvation, the merit of transformation returns to oneself, the mind makes yet another turn, twice as superior as before, which is called the 'third rank.' The text says: 'If there is someone who upholds, reads, recites, explains it for others, writes it themselves or teaches others to write it, and makes offerings to the sutra scrolls, they need not erect towers and monasteries or make offerings to the saṃgha.'