妙法蓮華經玄贊 2.167

2.167

上四外財，次一內外。身等為內、妻子為外。次一唯內，施而心欣。施有五相，至心及信心、隨時、自手施、如法行、捨物，是名施五種，即七攝受中第四事業。不應施亦五相，不淨、亂眾生、惱害眾生物及壞淨心者，皆不應施與。即五相中如法施也。施有五利：親近、恒樂見、宗敬、好名聞、復作後時因，是名施善利。此上皆如《發菩提心經》說。於此施中應起四智：一若有財心不樂施，起覺悟智；二財尠闕心不樂施，起忍苦智；三財悅意心不樂施，起知倒智；四欣世果而行施者，起不堅智。施以無貪及彼所起三業為性，如〈菩薩地〉說。

The four above are external wealth; the next one is internal and external. The body and so forth are internal, while wife and children are external. The next one is purely internal, practicing generosity with a joyful mind. Generosity has five characteristics: with a sincere mind, with a faithful mind, in accordance with the proper time, with one's own hands, and practicing in accord with Dharma, giving away goods—these are called the five kinds of generosity, which correspond to the fourth, "activities," among the seven appropriations. There are also five characteristics of what should not be given: giving that is impure, disturbs sentient beings, harms sentient beings, or ruins a pure mind must not be performed. This pertains to giving in accord with Dharma among the five characteristics. Generosity has five benefits: being drawn close to, being constantly looked upon with joy, being revered, gaining good renown, and furthermore creating causes for future times—these are called the good benefits of generosity. All the above are as explained in the Sūtra on Generating the Bodhicitta. Regarding this generosity, four kinds of wisdom should be aroused: first, if wealth is present but the mind takes no pleasure in giving, arouse the wisdom of awakening; second, if wealth is scarce and deficient and the mind takes no pleasure in giving, arouse the wisdom of enduring suffering; third, if wealth is delightful and the mind takes no pleasure in giving, arouse the wisdom of knowing inversion; fourth, if one practices giving while desiring mundane fruits, arouse the wisdom of impermanence. Generosity has non-greed and the three actions aroused by it as its essential nature, as explained in the Bodhisattvabhūmi.