大般涅槃經義記 7.99

7.99

問曰：前說生怖行施是波羅蜜，此亦生怖，何故非也？解言：前者於財生怖，喜施無悔，是故得名檀波羅蜜。此無捨意，為脫衰惱而行布施，是故非也。

Question: Earlier it was said that giving out of fear is a pāramitā; here fear is also generated, so why is it not [a pāramitā]? Answer: In the former case, fear was generated regarding wealth, and one gave joyfully without regret, therefore it could be called the dāna-pāramitā. In this case, there is no intention of relinquishment, but one practices giving merely to escape decline and distress, therefore it is not [a pāramitā].