金剛般若波羅蜜經註解 1.70

1.70

於法者，六塵諸法也。布者，普也。施者，捨也。菩薩所修六度萬行，以布施為初度，攝後五度。

'In dharmas' refers to the dharmas of the six sense-objects. 'Distributing' (bu) means universally; 'giving' (shi) means relinquishing. Among the six perfections and ten thousand practices cultivated by bodhisattvas, giving is the first perfection, which subsumes the remaining five perfections.