說無垢稱經疏 3.218

3.218

贊曰：上陳乞者。上陳施者，不著自體、不著果報、不著報恩，名為施度，故無當來人天二乘小果、菩薩如來大果。不起邪見謗無因果、不信心施，名無損減。不起虛妄執著我法，名無增益。趣佛趣者，涅槃真如由三事空，而行施時趣此佛趣。大般涅槃真如佛性，不趣聲聞。

Commentary: Above, the petitioner was set forth. Above, setting forth the donor: not being attached to one's own identity, not being attached to the fruit of retribution, and not being attached to repayment of kindness—this is called the perfection of giving. Therefore, there are no future lesser fruits of humans, devas, or the two vehicles, nor greater fruits of Bodhisattvas or Tathāgatas. Not giving rise to wrong views that slander cause and effect as non-existent, and not lacking faith in giving, is termed "without reduction." Not giving rise to the false grasping onto self and phenomena is termed "without increase." "Going toward the destination of the Buddhas" means that Nirvāṇa and tathatā, due to the emptiness of the three items, are what one goes toward when practicing giving: toward this destination of the Buddhas. The great parinirvāṇa, tathatā, and Buddha-nature do not go toward the Śrāvakas.