俱舍論記 18.109

18.109

「謂所施財至如女寶等」者，釋或具色、香、味、觸，如次便得或具妙色等果。果有減者，由因闕故，釋或闕色、香、味、觸，如次便得或闕色等果。應知此中具有二種，或總具妙色、香、味、觸名具；或隨具三、二、一種亦名為具。闕亦有二，或總闕妙色、香、味、觸；或隨闕三、二、一種亦名為闕。有隨時觸者，寒有溫觸、熱有涼觸，故言隨時。如是感果有具、闕者，不但由彼身、語能發，亦由具足色、香、味等，故名財異。由財異故，令真施體及所感果皆有差別。問：如《集異門》第一云「財供養云何？答：以可意色、聲、香、味、觸，衣服、飲食、臥具、醫藥及餘資具，於他有情能惠、能施、能棄、能捨、能遍盡捨，是謂財供養。」何故彼論與此不同？解云：此論不說聲，以非恒有故。衣服等物，色等以收，故不別說。

Regarding "That is, the material thing given... like the jewel of a woman and so on": this explains that being endowed with visible form, smell, taste, and touch leads accordingly to obtaining a result endowed with excellent visible form and so forth. That results have diminution is because their cause is deficient; this explains that being deficient in visible form, smell, taste, and touch leads accordingly to obtaining a result deficient in visible form and so forth. One should know that here "being endowed with" has two senses: either generally possessing excellent visible form, smell, taste, and touch is called being endowed with; or possessing any three, two, or one is also called being endowed with. "Being deficient in" also has two senses: either generally lacking excellent visible form, smell, taste, and touch; or lacking any three, two, or one is also called being deficient in. As for "touch appropriate to the season": in cold weather there is warm touch, and in hot weather there is cool touch; hence it says "appropriate to the season". That bringing about results has endowed and deficient forms is not only due to what can be initiated by body and speech, but also due to being endowed with visible form, smell, taste, and so on; therefore it is called "difference in material things". Because of differences in material things, both the true substance of the gift and the results it brings about have distinctions. Question: As the first [fascicle] of the Saṃgītiparyāya says, "What is material offering? Answer: Providing, giving, relinquishing, renouncing, and completely abandoning to other sentient beings pleasing visible forms, sounds, smells, tastes, touches, clothing, food and drink, bedding, medicine, and other requisites—this is called material offering." Why is that treatise different from this one? Explanation: This treatise does not mention sound because it is not constant. Things such as clothing are subsumed under visible form and the others; therefore they are not stated separately.