瑜伽論記 10.119

10.119

依章辨中，自性施即以無貪俱思及身語業為施性也。就離唯出財施之體，道理法施無畏施亦具三業及無貪性。

In distinguishing according to the headings, giving in its intrinsic nature takes volition conjoined with non-greed as well as bodily and vocal actions as the nature of giving. Separately from this, it merely brings out the essence of the gift of material goods; in principle, the gift of Dharma and the gift of fearlessness also possess the three karmas and the nature of non-greed.