維摩經略疏 2.51

2.51

問：法財為囑色心用耶？答：財通色心，如無盡意及淨名施者皆名法施。但約能施之心，色聲皆是法財攝也。

Question: Does Dharma-wealth belong to physical or mental function? Answer: Wealth pertains to both form and mind; like the givings of Akṣayamati and Vimalakīrti, both are called the gift of Dharma. But in terms of the mind capable of giving, form and voice are both subsumed under Dharma-wealth.