妙法蓮華經玄贊 4.198

4.198

贊曰：此明身業行敬供養。上歌唄是語業也。其能發心即是意業，自餘皆是外財供養、三業行供養。

The Eulogy says: This explains offering through bodily actions of reverence. The singing and chanting above are verbal karma. Being able to generate the aspiration is mental karma. The remainder are all offerings of external wealth and offerings through the practice of the three karmas.