大方廣佛華嚴經隨疏演義鈔 33.72

33.72

第五福田甚深。疏「一約眾生，由器有大小、心有輕重故」者，《俱舍》等說：由主財田異，故施果差別。前難約田，今答約財主。然第一意正約主異，含於心異，謂多財重心、少財輕心等故。然器約觀解淺深，假之輕重復通深淺，約佛可知。

Fifth, the profundity of the field of merit. As for the commentary's statement, "First, in terms of sentient beings, because their capacities vary in size and their minds vary in seriousness": the Abhidharmakośa and other texts explain that due to differences in the donor, the wealth, and the field, the fruits of giving differ. The previous objection concerned the field; the present reply concerns the wealth and the donor. Now, the first meaning primarily concerns differences among donors, which encompasses differences of mind, meaning having great wealth with a serious mind, or meager wealth with a slight mind, and so forth. Yet 'capacity' concerns the shallowness or depth of contemplative understanding, and the seriousness or slightness of the provision also extends to depth and shallowness; regarding the Buddha, this is readily understood.