https://www.facebook.com/groups/571818842856296/posts/26888738910737597/
http://www.buddhism-dict.net/cgi-bin/xpr-ddb.pl?56.xml+id(%27b56db-651d-6cd5%27)

四攝法; four dharmas of attraction; catvāri saṃgraha-vastūni; sì shè fǎ
布施; giving; dāna; bù-shī
愛語; kind speech; priya-vādita; ài-yǔ
利行; beneficial action; arthakriyā; lì-xíng
同事; acting in unison; samānārthatā; tóng-shì

菩薩道有四攝法，除了布施之外還要愛語、利行和跟眾生同事。
平實導師在《優婆塞戒經講記》第二輯第229–230頁中開示：
四攝法是依佛世時天竺的狀況來說。四攝就是布施、愛語、利行、同事。菩薩要利益眾生，首先是布施：法布施、財布施、無畏布施。所以我們出來弘法，是法施；從來不收人家錢財納為己有，我們並且出錢贊助來買講堂，是財施；使人了知無餘涅槃中的實相，捨壽面對生死時無所畏懼，就是無畏布施。四攝的第二法是為眾生說法時要和顏悅色，不要老是板著臉孔看不起人；而且說話要柔軟，要慈愛，這就是愛語。
然後，當眾生正在為佛教做事時，我們不可置身其外，要與眾生共行，這就是同事。所做的事情都是利益眾生的行為，並且又與眾生共同為佛教正法的永續流傳而做事，對眾生有利，叫作利行。利行等事都不是為了利益自己，而是利益現在的佛教，也利益未來世所有的佛門學人；但是做這些事情時不必單獨由自己做，可以與眾生共事一起來做，所以利行之事也可以同事。以這四種方法來攝受眾生，就是四攝法。

google translate:
The Bodhisattva path encompasses the “Four Methods of Winning Over Beings” (Four Means of Attraction); in addition to generosity, these include loving speech, beneficial conduct, and sharing common endeavors with sentient beings.
Master Ping-Shih expounds on this in *Lectures on the Upāsaka-śīla-sūtra* (Volume II, pp. 229–230):
The “Four Methods of Embracing Beings” (Four Means of Attraction) are described based on the conditions of ancient India during the Buddha’s time. These four methods are: giving, kind speech, beneficial action, and acting in unison. For a Bodhisattva seeking to benefit sentient beings, the first method is giving—specifically, the giving of the Dharma, the giving of material wealth, and the giving of fearlessness. Thus, when we go out to propagate the Dharma, we are practicing the giving of the Dharma; we never accept money for personal gain but instead contribute our own funds to help acquire lecture halls, which constitutes the giving of material wealth; and by helping others realize the true nature of *Nirvana-without-remainder*—enabling them to face the end of life and the transition of death without fear—we practice the giving of fearlessness. The second method involves maintaining a pleasant and amiable demeanor when expounding the Dharma to others, rather than constantly wearing a stern, disdainful expression; furthermore, one’s speech should be gentle and filled with loving-kindness—this is known as “kind speech.”
Furthermore, when other beings are engaged in activities for the sake of Buddhism, we must not stand aloof but should work alongside them; this is known as “acting in concert” (*samānārthatā*). The actions performed—which benefit others and contribute to the enduring transmission of the true Dharma—are termed “beneficial conduct” (*arthakriyā*). Such beneficial acts are not undertaken for personal gain but to serve Buddhism in the present and to benefit all future practitioners; yet, one need not perform these tasks in isolation—one can collaborate with others, meaning that beneficial conduct can also involve acting in concert. Employing these four methods to win over and guide sentient beings constitutes the “Four Means of Embracing Others” (the Four All-Embracing Virtues).