俱舍論頌疏論本 18.92

18.92

釋曰：為益自者，為益自身而行施也。謂未離欲若凡若聖，及離欲貪諸異生類，奉施制多，此名自益，招異熟故；制多無益，不受用故。為益他者，為益他身而行布施也。謂離欲聖施諸有情，自身無益，於第二生不受果故；於他有益，他受用故。為俱益者，俱謂自他，為益自他而行施也。謂未離欲貪若聖若凡及離欲異生，施諸有情，自身為益，於第二生受施果故；於他有益，他受用故。

The commentary says: "For the benefit of oneself" means practicing giving to benefit one's own person: ordinary persons or noble ones who are not free from desire, as well as ordinary persons who are free from desire, making offerings to a caitya—this is called benefiting oneself, because it brings about maturation (vipāka), whereas the caitya receives no benefit, not having experiential enjoyment. "For the benefit of another" means practicing giving to benefit another's person: a noble one free from desire giving to sentient beings has no benefit to their own person, because they will not experience a fruit in a second lifetime, but there is benefit to the other, because the other enjoys it. "For the benefit of both": "both" refers to self and other; practicing giving to benefit oneself and another: noble ones or ordinary persons who are not free from desire, and ordinary persons free from desire, giving to sentient beings, benefits their own person because they experience the fruit of giving in a second lifetime, and there is benefit to the other because the other enjoys it.