俱舍論疏 18.98

18.98

論「或由怖畏至此具名施」，此就捨有二種：一為怖畏等捨物與人、二為供養他。前不名施，為供養饒益於他方名為施。

The treatise says: "From 'Or out of fear...' up to '...this equipment is called giving'"—this is based on relinquishment being of two kinds: first, giving material things to others out of fear and so forth; second, for the sake of making offerings to others. The former is not called giving; only when done for the sake of making offerings to and benefiting others is it called giving.