仁王護國般若波羅蜜多經疏 3.236

3.236

解行名者，施悅自他，名歡喜行，無貪三業為自性也。捨財命者，捨即施也，由能捨心行施事也。財謂財物，資具法財；命謂身肉及無畏行，皆能捨故。從此第二明饒益行。

Explaining the name of the practice: Giving delights oneself and others, so it is called the practice of joy; the three karmas free of greed are its intrinsic nature. "Renouncing wealth and life": renouncing is giving; through the mind capable of renunciation, one performs acts of giving. "Wealth" means material goods, provisions, and the wealth of Dharma; "life" means physical body, flesh, and the practice of fearlessness, all of which one is able to renounce. From here, the second part clarifies the practice of beneficial action.