梵網經古迹記 1.54

1.54

述曰：第五、施心中，「能以施心被一切眾生」者，舉章門也。「無心行化」者，無執著故。「達理達施」者，了真俗性。言「一切相現在行」者，施行成就也。

The commentary states: Fifth, in the Mind of Giving, "being able to cover all sentient beings with the mind of giving" introduces the chapter section. "Practicing transformation without mind" is because there is no attachment. "Penetrating principle and penetrating giving" means understanding the nature of the ultimate and conventional truths. The phrase "all marks being practices manifesting before one" means the completion of the practice of giving.