"When a professional returns or is invited to return to a club it is a tremendous honor".
Mourinho has been touted as the man to save Madrid ever since his Manchester United sacking last month.
The pay-out leaves the 55-year-old Portuguese free to take up the permanent job in Madrid, despite the disappointing end to his two-and-a-half year spell at Old Trafford, when Santiago Solari's time as the European champion's interim boss ends.
"I have never confirmed, nor denied any offers throughout my career", he added.
"I have learned that, when you leave a club, you don't go around talking about it, you don't wash your dirty laundry in public", Mourinho said. "I never got into this game of news feeding".
"If I were, Benfica would be the first to know my decision".
But, speaking to Correio de Manha, Mourinho said Benfica would definitely not be his next destination and kept his counsel when asked where he might end up next. "At the moment, I'm fine as I am". "The chapter is finished and you don't go around making criticism".
Mourinho is sure to have plenty to say about the game featuring another of his former clubs, as well as a team he has not held in the highest esteem during his time in English football. After assistant coaching stints at several Portuguese clubs - as well three years in that role at Barcelona from 1996 to 1999 - Mourinho became head coach at Porto in 2002, and was thrown into the spotlight of the footballing world when, at 41 years old, he led the Portuguese club to an unlikely Champions League title in 2004.
The Portuguese, whose reign as United manager ended last month, will offer his "forthright opinions" as a studio pundit on the Premier League clash between Arsenal and Chelsea on January 19, as well as the Asian Cup match between Qatar and Saudi Arabia two days earlier, beIN SPORTS said.