俱舍論頌疏論本 18.126

18.126

如慈等無受者，舉例釋成，如修慈等，等悲、喜、捨。修慈等時，雖無受者及攝益他，但從善心生無量福故。施制多雖無受用，追申敬養，福從心生。

"Just as [in cultivating] benevolence and so forth there is no recipient": [this] adduces an analogy to explain and establish [the point]. It is like cultivating benevolence and so forth—"and so forth" includes compassion, sympathetic joy, and equanimity. When cultivating benevolence and so forth, although there is no recipient and no gathering and benefiting of others, immeasurable merit is generated solely from the wholesome mind. Therefore, in giving to a caitya, although there is no receipt and use, one extends backward respect and support, and merit is generated from the mind.