大般涅槃經義記 5.348

5.348

「所謂」已下廣辯施相，先列施物，「如是施時心無繫」下明其施心。心中有二：一自行心淨、二「菩薩施時慈心等」下化他心淨。

From "namely..." onward, it broadly explains the characteristics of giving. First it lists the items of giving; from "when giving in this way, the mind has no attachments" onward, it explains the mind of giving. In the mind, there are two aspects: first, the purity of one's own practice of mind; second, from "when the bodhisattva gives, the mind of benevolence is equal..." onward, the purity of the mind that transforms others.