四分律行事鈔資持記 3.753

3.753

九中，初科。達嚫大嚫，梵言少異，亦云檀嚫。此翻財施，謂報施之法，名曰達嚫。文約施衣，準應不局。（世謂以財𭣋食，故名嚫者，不識華梵。又召說法為施財者，並非。）問：為召施物，為目說法？答：據名召物。今謂行施之時，必為說法，因名說法，以為達嚫。準理具云達嚫說法，事義方全。問：此與呪願何別？答：約事似同，究義須別。呪願則別陳所為，達嚫則通為說法；今或營齋，事須雙用。

In the ninth [part], the first section: Dakṣiṇā and mahādakṣiṇā are slight variants in Sanskrit; it is also called dāna-dakṣiṇā. Here it is translated as material giving, meaning that the method of reciprocating a gift is called dakṣiṇā. The text mentions it in the context of bestowing robes, but by extension it should not be restricted to this. (Worldly people who think that taking money to buy food is called dakṣiṇā do not know Chinese and Sanskrit. Furthermore, calling the preaching of Dharma 'bestowing wealth' are both mistaken.) Question: Does it designate the gifted item, or does it refer to preaching the Dharma? Answer: In terms of the name, it designates the item. Now I say that at the time of practicing generosity, one must preach the Dharma for them; hence preaching the Dharma is called dakṣiṇā. According to the principle, the full expression should be "preaching the Dharma for dakṣiṇā," and only then are both the matter and the meaning complete. Question: What is the difference between this and reciting benedictions (dhāraṇī-prarthanā)? Answer: In terms of the practical action they seem identical, but examining their meaning, they must be distinguished: reciting benedictions specifically states what is being performed, whereas dakṣiṇā broadly preaches the Dharma; nowadays when arranging a vegetarian feast, in practice both must be used.