俱舍論疏 18.114

18.114

論「由苦別者至不可取量」，別釋苦異。客、行、長病等田有苦故，施得福多。七有依者，一羇客、二行人、三病人、四侍病、五施園林、六常食、七隨時施。

Regarding the Śāstra's "Due to the difference in suffering..." down to "...cannot be measured": this specifically explains differences in suffering. Because fields such as travelers, migrants, and the chronically ill endure suffering, giving to them yields much merit. The seven [fields] with support are: first, travelers; second, migrants; third, the sick; fourth, caretakers of the sick; fifth, donating orchards and groves; sixth, regular food; seventh, gifts given according to the proper time.