俱舍論頌疏論本 18.125

18.125

釋曰：制多捨類福者，福有二類：一捨、二受。捨謂捨財，施福便起。受謂前人受用施物，施福方起。布施制多，雖無受福，有捨類福也。

Explanation: "A caitya [has] the category of merit from relinquishment": there are two categories of merit: first, relinquishment; second, receipt. "Relinquishment" means that upon relinquishing wealth, the merit of giving immediately arises. "Receipt" means that only when the other person receives and uses the given object does the merit of giving arise. When giving to a caitya, although there is no merit from receipt, there is the category of merit from relinquishment.