說無垢稱經疏 4.406

4.406

贊曰：下明施訖說施之法。夫施之法，心下必由田勝故勝，田下必由心勝故勝。佛田，施心二俱為勝。悲田，施心勝故勝，故施乞人。如來相無所分別，心勝平等，願以廣大與樂拔苦普施一切，不求生死三有果報，迴向菩提，名法施滿。除此不圓。

Commentary: Below explains that, having finished giving, he expounded the Dharma of giving. In the Dharma of giving, if the mind is inferior, it must be superior through the excellence of the field; if the field is inferior, it must be superior through the excellence of the mind. In the field of the Buddha, both the field and the giving mind are superior. In the field of compassion, because the giving mind is superior, it is superior; hence giving to the beggar. The Tathāgata's marks have no discrimination, the mind is superior and equanimous, wishing with broad scope to give joy, eradicate suffering, and give universally to all, not seeking the karmic retributions of saṃsāra and the three realms of existence, dedicating it to bodhi; this is called fulfilling the gift of Dharma. Apart from this, it is not complete.