大方便佛報恩經 5.3

5.3

爾時世尊，大眾圍遶，供養恭敬，尊重讚歎。爾時如來遊於無量甚深行處，欲拔眾生三有劇苦；欲發五蓋，并解十纏；欲令一切眾生俱得解脫，安處無為，即為開示二種福田：一者，有作福田；二者，無作福田。所謂父母及與師長，諸佛法僧及諸菩薩，一切眾生修供得福，進可成道。

At that time, the Bhagavat was surrounded by the great assembly, who made offerings, revered, respected, and praised him. Thereupon the Tathāgata moved in immeasurable, extremely profound spheres of conduct, wishing to uproot the intense suffering of sentient beings in the three realms of existence; wishing to dispel the five hindrances and untie the ten fetters; wishing to cause all sentient beings to attain liberation together and be established in the unconditioned. He then expounded the two kinds of puṇyakṣetras: first, the conditioned puṇyakṣetra; second, the unconditioned puṇyakṣetra. That is to say, parents and teachers, the Buddhas, the Dharma, the Saṅgha, and the bodhisattvas—all sentient beings who cultivate offerings [to them] obtain merit, and through progress can accomplish the Way.