大般涅槃經義記 6.60

6.60

下次廣辯第七若施，「有知不見」總以標舉。下辯其相，依教世諦有施可解故名為知，知所捨財名知所施，知供三寶名知供處，知受施人名受知者，知施為因、後受果報名知因果，知如是等名為知施。於第一義無施可見，故名不見，翻前可見。

Next, it extensively explains the seventh, giving: "there is knowing and not seeing" summarizes and introduces it. Below, it analyzes its marks: relying on the teaching's conventional truth, there is giving that can be understood, and therefore it is called knowing; knowing the wealth relinquished is called knowing what is given; knowing the offering to the Three Jewels is called knowing the place of offering; knowing the person who receives the gift is called knowing the recipient; knowing that giving is the cause and afterwards receiving the fruition and retribution is called knowing cause and effect; knowing such things as these is called knowing giving. In ultimate truth, there is no giving that can be seen, and therefore it is called not seeing, which can be understood as the reversal of the preceding.