This is an extremely great sutra for practice personally, alone
and in congregation. It benefits enormously both the living, the
dead and ancestors among others, from the merits of one'e
cultivation of benvolent love stated in this sutra. Its teaching
has both the learning and cultivation of one benevolence bliss,
peace, harmony and serenity simultaneously :)
第一时 - teaching all sentience beings in the ten directions on the
certainty of being or Buddhahood of all sentient beings
(同体大悲).
第二时 - teaching all sentience beings in the ten directions on the
function of benevolent love of this certainty of being in daily
living (无缘大慈).
第三时 - paintaking advice to all sentience beings in the ten
directions to go Pureland so as to attain supreme fruition of
Buddhahood (无缘大慈，同体大).
http://www.amtb.org.tw/pdf/ch25-01-05.pdf