維摩義記 2.73

2.73

問曰：下明財施，云何法施？自於財事平等行施，教人為之，等法教人故曰法施。又依等法捨財布施亦名法施。

Question: Below, material giving is explained; how is it the gift of Dharma? Practicing giving equanimously oneself regarding material goods, and teaching others to do so, teaching others in accord with the equal Dharma, is therefore called the gift of Dharma. Moreover, relinquishing material goods and bestowing gifts in reliance on the equal Dharma is also called the gift of Dharma.