妙法蓮華經玄贊 2.167

2.167

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.