釋氏要覽 3.23

3.23

十地論云。說法利他有三時益。一聞時。二修行時。三轉生時。

The Daśabhūmikā-śāstra says: “Expounding the Dharma to benefit others has benefits at three times: first, at the time of hearing; second, at the time of practice; third, at the time of rebirth.”