大般涅槃經疏 22.8

22.8

「云何不觀福田」下，釋第三章。文為三：標、釋、結。上〈四依品〉匡持佛法，須簡持犯；此中自修，宜用平等。又前誡出家，令遵戒行；今誡在家，修亡相檀。異念處者，異於二邊，正觀中道。持戒外道者，非但持戒，又得上定。下文云「施斷結外道，勝持戒比丘。」持戒比丘止伏欲界惡，比之言勝。施雖四種俱得淨報者，以無施無報乃為淨報。

From "How does one not regard the field of merit..." below, the third chapter is explained. The text is divided into three: indicating, explaining, and concluding. In the preceding "Chapter on the Four Reliances," in maintaining and upholding the Buddha's Dharma, one had to distinguish between upholding and violating [precepts]; here, in one's personal practice, one should apply equality. Furthermore, the previous part admonished the renunciants to observe their moral conduct; this part admonishes householders to cultivate signless generosity. "A different station of mindfulness" means being different from the two extremes and correctly contemplating the middle way. "Precept-holding non-Buddhists" refers not only to holding precepts, but also to attaining superior concentrations. The text below says: "Giving to a non-Buddhist who has cut off fetters surpasses [giving to] a precept-holding monk." A precept-holding monk merely subdues the evils of the desire realm, hence [the non-Buddhist] is said to surpass him by comparison. Although giving is of four types and all attain a pure retribution, it is because there is neither giving nor retribution that it is a pure retribution.