俱舍論記 18.107

18.107

「諸有施主至及火等壞」者，釋下三句。諸有施主具成如是信等功德，能如法行敬重等四施，如次便得尊重等四果。以因配果，如文可知。無損施者，謂行施時不損惱他，施事得成。

"Any donor who [...] and destruction by fire and the like": explaining the lower three lines. Any donor who fully possesses such virtues as faith and the like, and is able to properly practice the four kinds of giving such as respectful giving, will in corresponding order obtain the four kinds of fruits such as being respected. Correlating the causes to the fruits is understandable from the text. "Giving without harm" means that when practicing giving, one does not injure or torment others, and the act of giving is accomplished.