大般涅槃經義記 9.198

9.198

廣中有四：一謗無施、二謗無父母、三謗無因果、四謗無聖人。謗無施中有六復次：一明無施，若有施者，現行施時捨財為因，未來還應得無財果。二施者受者財物無常，故無布施。三施主施人色力壽命安樂辨才，受者受已作善惡業，所作善惡施主不得，明知色力壽命等果施者不得。於中，初法、次喻、後合，下結無施。四施物無記，明無善果。五施者是意，無見無對，非是色法，云何可施？六施佛像、命過父母，無受施者，云何有報？

In the extensive [answer], there are four [points]: first, slandering that there is no giving; second, slandering that there are no father and mother; third, slandering that there are no cause and fruit; fourth, slandering that there are no noble persons. Within slandering that there is no giving, there are six points: First, clarifying that there is no giving: if there were giving, then at the time of currently practicing giving, relinquishing wealth would be the cause, and in the future one should conversely receive a fruit of being without wealth. Second, giver, recipient, and material goods are impermanent; hence there is no giving. Third, a donor gives a person physical form, strength, lifespan, peace, and eloquence; the recipient, having received them, creates good and bad karma; the good and bad karma that is created is not obtained by the donor; thus one clearly knows that the fruits of physical form, strength, lifespan, and so forth are not obtained by the giver. Therein, first is the dharma, next the analogy, and then the application; below, it concludes that there is no giving. Fourth, the given object is morally neutral (avyākṛta), clarifying that there is no good fruit. Fifth, the giver is the mind, which is invisible and non-resistant, not physical form; how could it give? Sixth, giving to buddha images and deceased parents lacks a recipient of the gift; how could there be retribution?