妙法蓮華經玄贊 10.357

10.357

贊曰：第三奉獻。有七：一白佛，二奉獻，三觀音不受，四申白請受，五佛勅令受，六觀音受之，七轉施供養。福田難遇故、施順道理故、真正行故、求菩提故，名為法施。不受有三：一少欲，二法爾，三轉施。恐乖彼心，所以不受。《大莊嚴論》偈曰：「若能展手施，　此手名嚴勝，　受者能縮手，　嚴勝復過彼。　若言我施與，　是語價難量，　受者言我足，　難量更過彼。」《天請問經》佛亦說言：「施者名得利，受者名失利。」是故菩薩不為受之。愍四眾故為受之者：一令隨喜，二令學行拔苦惱故，名為愍之。

The Commentary says: The third [part] is the presentation of offerings. It has seven [items]: first, addressing the Buddha; second, offering; third, Avalokiteśvara not accepting; fourth, renewing the request to accept; fifth, the Buddha instructing him to accept; sixth, Avalokiteśvara accepting it; seventh, regifting it as an offering. Because the field of merit is difficult to encounter, because the gift accords with principle, because it is genuine practice, and because it seeks bodhi, it is called the giving of Dharma. Not accepting has three reasons: first, having few desires; second, being naturally so; third, regifting. Fearing to go against the other's intention, he therefore did not accept. A verse in the Mahālaṃkāra-śāstra states: 'If one can extend the hand to give, / this hand is called adorned and superior; / if the recipient can pull back the hand, / he is adorned and superior even beyond that. / If one says, "I give this," / such words are of immeasurable value; / if the recipient says, "I have enough," / he is immeasurable even beyond that.' In the Devatā-sūtra, the Buddha also said: 'The giver is called one who gains benefit; the recipient is called one who loses benefit.' Therefore, the Bodhisattva did not accept it for himself. As for accepting it out of pity for the four assemblies: first, to cause them to rejoice; second, to cause them to emulate the practice of relieving suffering and distress; hence it is called pitying them.