大方廣佛華嚴經疏 28.38

28.38

三十一施頭。初施行中三：初標章引證。引迦尸國王者，又《本行經》說月光王報恩。第五名大光王施頭與婆羅門，具說如彼。次「為欲」下顯施所為為，有十種，皆約佛智，隨義不同。一入理、二導悲、三見事、四離障、五融事理、六為所依、七超劣、八見無初相、九現用自在、十即事而真故不可壞。後「佛子」下正顯施行，亦具最勝，可以意得。二「菩薩」下迴向行等，可知。

Thirty-one: Giving the head. First, the practice of giving has three parts: (1) stating the heading and citing proofs. Citing the king of Kāśi: furthermore, the Abhiniṣkramaṇa-sūtra explains King Candraprabha repaying kindness; the fifth is named King Mahāprabha giving his head to a brahmin, fully explained as therein. Next, from 'wishing to' onward reveals the purpose of giving: there are ten kinds, all based on the Buddha's wisdom and differing according to the meaning: (i) entering noumenon; (ii) guiding compassion; (iii) seeing phenomena; (iv) departing from hindrances; (v) fusing noumenon and phenomena; (vi) serving as the basis; (vii) transcending the inferior; (viii) seeing the mark of having no beginning; (ix) sovereignty in manifesting function; (x) being indestructible because phenomena are identical to the true. Finally, from 'O sons of the Buddha' onward directly reveals the practice of giving, which also possesses the supremacies and can be grasped conceptually. Second, from 'the bodhisattva' onward, the practice of pariṇāmanā and so forth can be understood.