仁王經疏 2.139

2.139

釋曰：自下第二月光偈讚。於中有三：初大眾供養、次月光正讚、後「時諸」下辨眾得益。此即初也。文有兩節：初香華供養、後合掌聽聞。依《十地論》，供養有三種：一者利養供養，謂衣服臥具等；二者恭敬供養，謂香華幡蓋等；三者行供養，謂修行信戒行等。此當第二敬供養也。

Commentary: From here downwards is the second [section], Candrabrabha's praise in verse. In it there are three [parts]: first, the great assembly makes offerings; next, Candrabrabha directly praises; later, from 'at that time, all' downwards, discerning the benefit gained by the assembly. This is the first. The text has two clauses: first, making offerings of incense and flowers; second, joining palms and listening. According to the Daśabhūmika-śāstra, there are three kinds of offerings: first, offerings of material support, namely clothing, bedding, and the like; second, offerings of respect, namely incense, flowers, banners, parasols, and the like; third, offerings of practice, namely practicing faith, morality, and conduct. This corresponds to the second, offerings of respect.