俱舍論記 18.96

18.96

「論曰至是真施體」者，釋初句。雖所捨財物亦得施名，而於此施性中捨財之具名之為施，謂由此身、語業及能發具捨物得成故。捨物所由身、語及能發，是真施體。捨謂捨與，具是因義。

"The treatise states: [...] is the true intrinsic nature of giving": explaining the first line. Although the material wealth that is given away also receives the name of "giving", nevertheless within this nature of giving, the means of giving away wealth is called giving; that is, because by means of these bodily and vocal actions and the motivating factors, the renunciation of material goods is accomplished. Bodily and vocal actions and the motivating factors, which are that through which goods are renounced, are the true intrinsic nature of giving. "Renouncing" means giving away; "means" has the sense of cause.