大般涅槃經義記 10.6

10.6

第四明其施不具足。「不具足三，施亦不具」，牒前起後，總明不具。下別顯之，有三復次：第一約就財法二施以明不具，「財施求有、法施不盡」，故名不具。先舉、次列、後辨、下結。第二約就凡聖二施以彰不具，於中先舉、次列解釋、後辨、下結。第三約就受法之人明施不具，受己所信即便供養、受所不信則不供養，故名不具。

Fourth, it explains that their giving is not complete. "Lacking these three, giving is also not complete" repeats what precedes to initiate what follows, stating the incompleteness generally. Below, it distinguishes this specifically through three repetitions: 1. Explaining incompleteness with respect to the two givings of material goods and the Dharma: "material giving seeks existence, while giving of Dharma is not exhausted," hence it is called incomplete. It is first introduced, then enumerated, then explained, and concluded below. 2. Revealing incompleteness with respect to the two givings of ordinary beings and noble ones: within this, it is first introduced, then enumerated and explained, then distinguished, and concluded below. 3. Explaining incomplete giving with respect to the recipients of the Dharma: if they receive what they themselves believe in, they make offerings; if they receive what they do not believe in, they do not make offerings; hence it is called incomplete.