俱舍論疏 18.117

18.117

「論曰至此為最勝」，有三類：一離染施離染，能所德俱上故；二菩薩行施為利樂一切有情故，此由德及意樂故；三以莊嚴心施，為得涅槃最上義。此即初也。

From the Śāstra's "It is said in the treatise..." down to "...this is the supreme": there are three classes: first, giving by one free from attachment to one free from attachment, because the virtues of both agent and recipient are superior; second, a bodhisattva practicing giving for the benefit and happiness of all sentient beings, which is due to virtue and resolute intention; third, giving with an adorned mind, in order to attain the supreme meaning of nirvāṇa. This is the first.