注維摩詰經 4.332

4.332

什曰：若行財施，但名施主，不名福田。若行法施，亦名施主又名福田。肇曰：福田，謂人種福於我，我無穢行之稊稗，人獲無量之果報，福田也。生曰：施主易，受施難也。要當德必能福，然後是耳。

[Kumāra]jīva says: If one practices the giving of material wealth, one is merely called a donor, not a field of merit. If one practices the Dharma gift, one is called a donor and also a field of merit. [Seng]zhao says: "Field of merit" means that people plant merit in me, and I am free of the tares and weeds of defiled conduct, so that people reap immeasurable fruit and retribution; thus it is a field of merit. [Dao]sheng says: Being a donor is easy, but receiving offerings is difficult. One must certainly have virtue that can produce merit, and only then is it this.