金剛般若波羅蜜經註解 1.157

1.157

七寶布施，外財也；身命布施，內財也。身施者，如尸毘王代鴿是也；命施者，如薩埵飼虎是也。以輕重較之，則外財輕而易、內財重而難。然此二施皆有為有漏因果，總不如持說四句能取菩提之妙果也。

Giving the seven treasures is external wealth; giving body and life is internal wealth. Giving the body is like King Śibi substituting for the dove; giving life is like the Mahāsattva feeding the tigress. Comparing them in terms of lightness and heaviness, external wealth is light and easy, while internal wealth is heavy and difficult. Yet both of these givings are causes and effects that are conditioned and contaminated; altogether they do not match upholding and expounding four lines, which can attain the wonderful fruit of bodhi.