注維摩詰經 4.353

4.353

肇曰：若能齊尊卑、一行報，以平等悲而為施者，乃具足法施耳。生曰：用心如此，非財之施也。乃所以具足法施會也。

[Seng]zhao says: If one can equalize the high and low, make retribution one, and give with equal compassion, only then does one fulfill the gift of the Dharma. [Dao]sheng says: When the application of mind is like this, it is not material giving; this is how the assembly of the gift of the Dharma is fulfilled.