大般涅槃經義記 9.176

9.176

第十次辨布施之義。先辨諍相，有人宣說施唯是意，有人宣說是五陰性。次須論理，主唯是意，眷屬五陰。文中初先說施是意，凡聞起諍。說施四種，汎以通舉，次辨、後結，前三是淨。下明愚人聞說有信名為淨施，謂施唯意。下明說施是其五陰，凡聞起諍。先舉五數，次列五名，下總結之。五中色力及與辨才是其色陰，安樂受陰。命則不定，依如《毘曇》別有非色非心，命根是行陰收。《地持論》等亦同此說。《成實》法中色心相續名之為命，則五陰攝。愚人聞此，便言五陰皆是施體。

Tenth is to explain the meaning of generosity (dāna). First, one clarifies the aspects of the controversy: some proclaim that giving is solely volition; some proclaim that it has the nature of the five aggregates. Next, one must discuss the principle: the primary factor is solely volition, while the retinue consists of the five aggregates. In the text, it first teaches that giving is volition and ordinary beings, hearing it, stirred up controversy. Four kinds of giving are taught; bringing them up generally and comprehensively, it next analyzes and then concludes them; the former three are pure. Below, it clarifies that foolish people hear that having faith is called pure giving, and claim that giving is solely volition. Below, it clarifies that teaching giving to be the five aggregates stirred up controversy when heard by ordinary beings. It first cites the count of five, next lists the five names, and below concludes them generally. Among the five, form, strength, and eloquence belong to the aggregate of form; bliss belongs to the aggregate of feeling. Life is not fixed: according to the Abhidharma, there is a separate dharma that is neither form nor mind, and the life faculty is included under the aggregate of formations. The Bodhisattvabhūmi-śāstra and other works also share this explanation. In the Tattvasiddhi system, the continuity of form and mind is called life, and it is thus subsumed under the five aggregates. Foolish people hear this and immediately say that all five aggregates constitute the substance of giving.