瑜伽論記 10.123

10.123

前中有二：初明有財施；二、又諸菩薩，若現無有可施財物下，明無財施。前中復二：初明內外施；二、又諸菩薩那無差別下，明對機應施不應施。

In the former part there are two: first, clarifying giving with material goods; second, from "furthermore, if bodhisattvas currently do not have material goods that can be given..." downward, clarifying giving without material goods. In the former part there are again two: first, clarifying internal and external giving; second, from "furthermore, bodhisattvas... without distinction" downward, clarifying giving and non-giving corresponding to the recipient's capacity.