大方廣佛華嚴經隨疏演義鈔 59.38

59.38

疏「謂若施若攝」者，布施本通二利，今從利他邊說。問：四攝之初已有布施，何須別說？答：有四意故。一布施本是自利，今菩薩行，令物倣之以捨慳貪，故是利他攝中布施，一向利他；二布施直論布施，四攝中施乃是攝緣；三布施通於三施，四攝唯約財施，法施乃屬愛語中故；四此地正是布施位故，所以別說。經中先明遍施，後「常行」下常施。

Regarding the Commentary's statement: "Whether giving or gathering": giving fundamentally extends to both benefits, but here it is spoken of from the aspect of benefiting others. Question: The first of the four means of gathering is already giving, why must it be spoken of separately? Answer: Because there are four intents. First, giving is fundamentally self-benefit, but now the bodhisattva practices it to cause sentient beings to emulate it in relinquishing stinginess and greed, hence it is the giving among the means of gathering for benefiting others, purely for benefiting others; second, giving simply discusses giving, while giving among the four means of gathering is a condition for gathering; third, giving extends to the three kinds of giving, while the four means of gathering pertains solely to the giving of material goods, since the giving of Dharma belongs within kind words; fourth, this ground is precisely the stage of giving, therefore it is spoken of separately. In the sūtra, it first clarifies universal giving, and later, under "constantly practicing," constant giving.