俱舍論疏 18.123

18.123

「論曰至名最後生」，明此五人雖非聖者，亦同聖得無量福。《雜心》第八云「施此五種人得大果。何以故？父母，長育生身恩故。病者，無所依怙，增悲心故。說法者，增長法身故，示人善、惡故。近佛地者，積集功德，廣攝眾生故。」

From the Śāstra's "It is said in the treatise..." down to "...called the last rebirth": this clarifies that although these five persons are not āryas, they equally obtain immeasurable merit just like āryas. The *Saṃyuktābhidharmahṛdaya*, fascicle 8, says: "Giving to these five kinds of people yields a great result. Why? Parents, because of their kindness in nurturing and raising the physical body. The sick, because they have no one to rely on, which increases compassion. The Dharma master, because he increases the Dharmakāya and shows people what is good and evil. Those nearing the stage of Buddhahood, because they accumulate virtues and broadly embrace sentient beings."