大毘盧遮那成佛經疏 2.25

2.25

經云「復以此施，歡喜授與伎樂人等，及獻尊宿」者，謂慧性漸開，復甄別所施之境，見其利他之益，以伎樂人能化大眾，令其歡喜故賞其功。凡如此類眾多，是以云等也。尊宿耆舊，多所見聞，及學行高尚世所師範，以其多所遵利故，推誠歡喜而施與之，亦令我施時心倍歡喜故，即是花種也。

The sūtra says: "Further joyfully presenting this gift to performers of music and the like, and offering it to venerable elders." This means that as the nature of wisdom gradually unfolds, one further discriminates the recipient of giving, seeing the benefit of helping others: because musicians can transform the great assembly and make them joyful, one rewards their merit. All such instances are numerous, which is why it says "and the like." As for venerable elders of advanced age, they have seen and heard much, and their learning and conduct are lofty, serving as models for the world; because they bring much veneration and benefit, one joyfully gives to them with utter sincerity, which also doubles the joy in one's mind at the time of giving; this is the "flower seed."