四分律行事鈔資持記 3.687

3.687

五中，初科五段，初勸修。一切智者，總收十界世出世智，無不圓足；含蘊無窮，出生無盡，故喻如藏。生身即現在，滅身即舍利。若自下，明營辦。自有功德者，謂富於道行，人所信重者。於己莫輕者，以能供養，獲大福德故。凡下，明用心。若以下，明施物。現在滅後無差別者，謂所得福，存沒正等故。若見下，明供具。

In the fifth, the first section has five parts; first, it encourages cultivation. 'All-knowing' comprehensively gathers the worldly and supramundane wisdom of the ten realms, none of which is not complete and perfect; containing endlessly and producing without limit, it is therefore compared to a treasury. 'Living body' refers to the present; 'extinguished body' refers to the relics. Below, 'if self,' explains managing and preparing. 'Those who possess merit of their own' refers to those rich in practice of the Way and trusted and respected by people. 'Do not take oneself lightly' is because being able to make offerings obtains great blessing and virtue. Below, 'all,' explains the application of mind. Below, 'if by,' explains donating material things. 'There is no difference between the present and after extinction' means that the merit obtained while remaining and after passing away are exactly equal. Below, 'if seeing,' explains articles for offering.