瑜伽論記 10.141

10.141

上明現有財施，下明現無財施中，文分為二：初正辨現無財寶增慧行施；後判位，是地前假名菩薩行施，非是登地。

Above, giving when one presently possesses wealth was explained. Below, in explaining giving when one presently lacks wealth, the text is divided into two: first, it directly distinguishes giving that increases wisdom when one presently lacks wealth and treasures; second, it determines the rank: this is the giving practiced by a nominal bodhisattva prior to the stages, not one who has ascended the stages.