注維摩詰經 4.342

4.342

肇曰：上直進以法施，未等致施之心，故施極上窮下，明施心平等，以成善德為施之意也。

[Seng]zhao says: Previously, he directly urged forward the gift of the Dharma, but had not yet made equal the intention of giving. Therefore, he gave to the very highest and the uttermost lowest, demonstrating that the mind of giving is equal, so as to fulfill the intention of giving for the sake of good virtue.