大般涅槃經疏 28.20

28.20

「我經中說四種施」下，第十爭論施通三業不通三業。《成論》云：唯在意地，以捨財相應，思為正體，亦以身口暢之。毘曇用薩婆多云：施定三業，但意地善，故身口亦善。文為二：先執在意、次通五陰。明四句施主信因果等並是意地，後明色力等是身、辨是口、命是意。

From "In my sūtras I speak of four kinds of giving" below, this is the tenth debate, on whether giving is common to the three karmas or not common to the three karmas. The *Tattvasiddhi-śāstra* says: it resides solely in the mental sphere, taking intention associated with relinquishing wealth as its primary substance, which is also expressed through body and speech. The Abhidharma follows the Sarvāstivādins in saying: giving definitely involves the three karmas; it is just that the mental sphere is wholesome, and therefore body and speech are also wholesome. The text has two parts: first clinging to its residing in intention, and next extending it to the five aggregates. It clarifies that the four phrases—the donor's faith in cause and effect, and so forth—are all of the mental sphere, and later clarifies that physical form, strength, and so forth pertain to the body; eloquence pertains to speech; and life pertains to mind.