Inter won the treble last season and, ahead of Tuesday's game, Mourinho advised Benitez not to make any changes to the squad he had left behind.
The Real Madrid boss told France Football: "Benitez can do what he wants, but I think that he should have the intelligence to profit from the work that I did before him instead of wanting to change everything." He added that it would be "easy to win new titles there".
However, asked about the comments after the Twente game, Benitez told Sky Italia: "After a match it is better to focus on the game itself and not on what someone else said."
Inter had been expected to beat Eredivisie champions Twente, but Benitez, who has won two of his opening five games as Inter boss, said he was satisfied with the way his side performed.
"It's true the first half was very difficult, but in the second we were under control and I am satisfied with the result against a difficult side," he said. "I saw some elements of the right spirit during the game and slowly we improved in our intensity.
"I think the team is improving. We're still at the start, but we're already seeing some improvements."