瑜伽論記 10.155

10.155

難行施中，云或有上品恩者，舊論云：增上施物。舊大德解云：謂精進物如七寶等。今依新論。有上品恩者，或可重恩遣賚將惠於人，或可兒女妻奴等於己有恩將惠於人，云為難矣！

In difficult giving, regarding 'or having supreme kindness': the old treatise says 'superior things to give.' The elder masters of old explained: 'It refers to things of vigorous effort, such as the seven jewels.' Now we follow the new treatise. 'Having supreme kindness': it may be that one takes a token of heavy kindness and bestows it on someone, or it may be that children, wives, servants, and so forth who have shown kindness to oneself are bestowed upon someone—this is called difficult!