大般涅槃經集解 46.136

46.136

案僧亮曰：於相中有檀非檀，不說空也，乃不見施者受者也。寶亮曰：正答初問也。夫行門之體必應忘懷，若見有行之可行，便成分別。是以菩薩用心得所，故不見有能施所施、不見有行之可行，而能大施，修因取果不乖中道。若如此者，即謂波羅蜜也。所以爾者，正由菩薩忘三，達諸法虛假，不見有施者受者，一無性相。若無此空解，則不得稱波羅蜜也。故經言「見有乞者然後乃施，是施而非波羅蜜也。」

Sengliang notes: Within characteristics there is dāna and non-dāna, without speaking of emptiness; it goes so far as not seeing the giver or the recipient. Baoliang says: This directly answers the first question. The essence of the gates of practice must necessarily transcend conceptual attachment; if one sees that there is a practice to be practiced, discrimination is formed. Therefore, bodhisattvas apply their minds appropriately, not seeing an agent of giving or an object of giving, and not seeing that there is a practice to be practiced, yet they can give greatly, cultivating the cause and attaining the fruit without deviating from the Middle Way. If it is like this, it is called a pāramitā. The reason for this is precisely that bodhisattvas forget the three [wheels], comprehending that all dharmas are empty and provisional, not seeing a giver or a recipient, being completely devoid of nature and characteristics. Without this understanding of emptiness, it cannot be called a pāramitā. Therefore the sūtra says: 'Seeing that there is a beggar and only then giving—this is giving, but not a pāramitā.'"