Vasubandhu's Commentary on the Lotus Sutra, p 95-96The Commentary [on Chapter One, Introductory] says: The gateway to this sutra begins with an introduction that reveals the accomplishment of seven types of merit. 1) [The merit] accomplished in the opening statement; 2) [the merit] accomplished with the gathering of the great assembly; 3) [the merit] accomplished when the Tathāgata wants to teach the Dharma; 4) [the merit] accomplished when the comportment by which [the Tathāgata] teaches the Dharma accords with his station; 5) [the merit] accomplished when he establishes the ground to teach; 6) [the merit] accomplished when the assembly wants to hear about the event; 7) [the merit] accomplished by Bodhisattva Mañjuśrī.