大方廣佛華嚴經隨疏演義鈔 59.20

59.20

疏「利養正行具二供養」者，上願校量中有三供養：一利養供養、二恭敬供養、三正行供養。今以恭敬通上二故，但分財法。

Regarding the commentary's statement, "Material provisions and correct practice possess two offerings": in the evaluation of vows above, there were three offerings: first, the offering of material provisions; second, the offering of reverence; third, the offering of correct practice. Here, because reverence applies to both of the above, it only divides them into material wealth and Dharma.