If one compares the Discourse on the Pure Land (Jingtu lun 浄土論), the Commentary on the Discourse on Birth (Wangsheng lunzhu 往生論註) and Shinran’s writings, one finds differences in their doctrinal interpretations. Thereby, we can identify the historical development of Pure Land doctrine. Previous scholarship on these texts has variously interpreted these differences. Focusing on the idea of “being benefitted by the Other” and “benefitting others” (tari rita 他利利他), we can find the seed of the development of Shinran’s theory of directing of virtue to sentient beings by the Other Power of Amida Buddha. However, Shinran’s ideas differ from the original intention of Tanluan, author of the Commentary on the Discourse on Birth.