俱舍論記 18.122

18.122

「如契經說至名最後生」者，此即第五明施果無量。如是五種雖容有聖，設是異生，但施亦能招無量果。住最後有名最後生，即是王宮所生身也。又《雜心》第八云「施此五種人得大果。何以故？父、母長育生身恩故，施者得大果。病者無所依怙，增悲心故，施者得大果。說法者增長法身故，示人善、惡故，施者得大果。近佛地者，積集功德廣攝眾生故，施者得大果。」

Regarding "As a sūtra says... called the final existence": this is the fifth [section], explaining that the fruits of giving are immeasurable. Although these five kinds of persons may include noble ones, even if they are ordinary beings, merely giving to them also can bring about immeasurable results. Abiding in the final existence is called the last birth; that is the body born in the royal palace. Furthermore, the Miśrakābhidharmahṛdaya, fascicle 8, says: "Giving to these five kinds of persons attains a great result. Why? Because father and mother have the gratitude of having raised the physical body, the giver attains a great result. Because the sick have no one to rely on, increasing one's compassion, the giver attains a great result. Because teachers of the Dharma increase the Dharma-body and demonstrate good and evil to people, the giver attains a great result. Because those near the stage of buddhahood have accumulated merits and widely gather sentient beings, the giver attains a great result."