仁王經疏 3.262

3.262

釋曰：第二、寶施。諸說不同。一云：三藏及雜藏，施諸眾生。一云：依《勝鬘經》四種寶藏。一者無價，菩薩乘也；二者上價，緣覺乘也；三者中價，聲聞乘也；四者下價，人天乘也。若依《地持》，四攝益物，名四寶藏。

Explanation: Second, the gift of treasures. Various explanations differ. One says: The three baskets (tripiṭaka) and the miscellaneous basket, bestowed upon sentient beings. Another says: Relying on the *Śrīmālā-sūtra*, there are four kinds of jewel treasuries: first, priceless, the Bodhisattva Vehicle; second, high price, the Pratyekabuddha Vehicle; third, medium price, the Śrāvaka Vehicle; fourth, low price, the human and heavenly vehicle. If according to the *Bodhisattvabhūmi*, benefiting beings through the four means of attraction is called the four jewel treasuries.