俱舍論頌疏論本 18.93

18.93

不為二行施者，不為自他而行施也。謂離欲聖奉施制多，自不招果，他不受用，俱無有益，唯為恭敬報恩故也。

"Practicing giving not for either" means practicing giving neither for oneself nor for another: a noble one free from desire making offerings to a caitya does not bring about a fruit for themselves, nor does the other enjoy it; there is benefit to neither, done solely out of reverence and to repay kindness.