大毘盧遮那經供養次第法疏 2.4

2.4

First, explaining the title: when the practitioner makes offerings, they accord with the ocean of noble ones, and the ocean of noble ones joyfully receives them. Making a single initial offering, diverse offerings fill the ocean of noble ones; hence it is called the 'Chapter on the Ritual of Offering.' The so-called offerings are of three kinds: first, external offerings, namely incense, flowers, food and drink, lighting lamps, adorning the bodhimaṇḍa, and the like; second, offerings of practice, namely practicing as taught, prostrating, keeping the precepts, and the like; third, offering in principle, namely the mind abiding in the essence of dharmas, devoid of external ālambana.