The one who dwells in the Dhamma according to the sutta below, is the one who uses it as a raft to cross over.
The one who is keen on the Dhamma's study, description, recitation, pondering but does not cultivate inner tranquility of awareness, does not dwell in the Dhamma. This person is attached to the raft and is not using it to cross over.
However, the one who studies and ponders the Dhamma, and also cultivates inner tranquility of awareness, dwells in the Dhamma. This person uses the Dhamma as a raft to cross over.
From Dhammaviharin Sutta (AN 5.73):
Then a certain monk went to the Blessed One and, on arrival, having
bowed down to him, sat to one side. As he was sitting there he said to
the Blessed One, "'One who dwells in the Dhamma, one who dwells in the
Dhamma': thus it is said, lord. To what extent is a bhikkhu one who
dwells in the Dhamma?"
"Monk, there is the case where a monk studies the Dhamma: dialogues,
narratives of mixed prose and verse, explanations, verses, spontaneous
exclamations, quotations, birth stories, amazing events, question &
answer sessions. He spends the day in Dhamma-study. He neglects
seclusion. He doesn't commit himself to internal tranquillity of
awareness. This is called a monk who is keen on study, not one who
dwells in the Dhamma.
"Then there is the case where a monk takes the Dhamma as he has heard
& studied it and teaches it in full detail to others. He spends the
day in Dhamma-description. He neglects seclusion. He doesn't commit
himself to internal tranquillity of awareness. This is called a monk
who is keen on description, not one who dwells in the Dhamma.
"Then there is the case where a monk takes the Dhamma as he has heard
& studied it and recites it in full detail. He spends the day in
Dhamma-recitation. He neglects seclusion. He doesn't commit himself to
internal tranquillity of awareness. This is called a monk who is keen
on recitation, not one who dwells in the Dhamma.
"Then there is the case where a monk takes the Dhamma as he has heard
& studied it and thinks about it, evaluates it, and examines it with
his intellect. He spends the day in Dhamma-thinking. He neglects
seclusion. He doesn't commit himself to internal tranquillity of
awareness. This is called a monk who is keen on thinking, not one who
dwells in the Dhamma.
"Then there is the case where a monk studies the Dhamma: dialogues,
narratives of mixed prose and verse, explanations, verses, spontaneous
exclamations, quotations, birth stories, amazing events, question &
answer sessions. He doesn't spend the day in Dhamma-study. He doesn't
neglect seclusion. He commits himself to internal tranquillity of
awareness. This is called a monk who dwells in the Dhamma.
"Now, monk, I have taught you the person who is keen on study, the one
who is keen on description, the one who is keen on recitation, the one
who is keen on thinking, and the one who dwells in the Dhamma.
Whatever a teacher should do — seeking the welfare of his disciples,
out of sympathy for them — that have I done for you. Over there are
the roots of trees; over there, empty dwellings. Practice jhana, monk.
Don't be heedless. Don't later fall into regret. This is our message
to you."
The teachings contain advice for unenlightened persons for e.g. to think "I am the owner of my kamma, the heir of my kamma; I have kamma as my origin, kamma as my relative, kamma as my resort; I will be the heir of whatever kamma, good or bad, that I do" from AN 5.57. By contemplating this, they will abandon their evil deeds.
This helps them on the path to enlightenment. But to an enlightened person, this advice is not useful, as they have completely abandoned self-view, conceit, craving, clinging and the three poisons of greed, aversion and delusion. The enlightened person needs to eventually abandon the "I am the owner of my kamma" view too. It was useful on the path, but no longer useful after crossing over. This is an example of how even the teachings are eventually abandoned upon crossing over.