俱舍論頌疏論本 18.112

18.112

釋曰：最勝有三：一、解脫人，施解脫人其福最勝。二、若諸菩薩所行惠施，是普利樂諸有情因，亦為最勝。三、八種施中第八最勝：一、隨至施，隨近已至，方能施與。二、怖畏施，見財欲壞，寧施不失。三、報恩施。四、求報施。五、習先施，謂習先父祖所行惠施。六、希天施，謂欲生天也。七、要名施。八、為莊嚴心，為除慳悋、為得瑜伽（定也）、為得上義（涅槃樂也）而行惠施，名莊嚴心。

The commentary says: The most supreme are three: 1. A liberated person: a liberated person giving to a liberated person has the most supreme merit. 2. Generosity practiced by bodhisattvas: because it is the cause of universal benefit and happiness for all sentient beings, it is also the most supreme. 3. Among the eight kinds of giving, the eighth is the most supreme: (1) giving upon arrival: only being able to give when [a recipient] draws near and arrives; (2) giving out of fear: seeing that wealth is about to perish, one would rather give it away than lose it; (3) giving to repay kindness; (4) giving in seeking a reward; (5) giving by following ancestral practice: practicing the generosity performed by one's former fathers and grandfathers; (6) giving hoping for heaven: wishing to be born in heaven; (7) giving to seek a reputation; (8) giving to adorn the mind: practicing generosity to eliminate stinginess, to attain yoga (meditative absorption), and to attain the supreme meaning (the bliss of nirvāṇa)—this is called adorning the mind.