法華義疏 2.212

2.212

「復見菩薩」下，第二、內施，亦開為二：初明輕施，次辨重施。所以明內施者，前通別兩施外財已盡，唯有自身及與妻子，故明身肉及妻子施。言身肉者，但以肉施，如尸毘王；但以身施，如長壽王。昔有王，國破，身隱窮林，有人來乞，以身施之令送敵國。

From "Furthermore, seeing bodhisattvas" onward is the second part, internal giving, which is also divided into two: first, clarifying minor giving; next, distinguishing major giving. The reason for clarifying internal giving is that, the previous general and specific givings having exhausted external wealth, there remain only one's own body, wife, and children; therefore it clarifies the giving of one's flesh, body, wife, and children. As for "flesh and body": giving only the flesh is like King Śibi; giving only the body is like King Dīrghāyus. In the past there was a king whose state was ruined, and he hid his body in a deep forest; when someone came begging, he gave his body to him, having him deliver it to the enemy state.