瑜伽論記 10.158

10.158

一切種施中，有十三相：一、無依施者，謂不依名聞果報；二、廣大施者，不觀受者，凡聖乞求皆空故，善戒經云：不觀福田、非福田，歡喜施者，三時歡喜也；五、田器施者，施四邊道淨福田也；六、非田器施，舊論第六、名一切施；七、一切物施者，謂有物皆捨；八、一切處施，謂所簡處所；九、一切時施者，謂不簡時節；十、無罪施者，謂非法財物所以施人，十二、方土施者，謂隨方所須皆悉施，舊論闕有情物施，分財為二，數成十三。

In giving of all kinds, there are thirteen aspects: first, unsupported giving, meaning not relying on fame or retribution; second, vast giving, not regarding the recipient, because all beggars, whether ordinary beings or noble ones, are empty—the Bodhisattvacaryānirdeśa says, 'not regarding whether it is a field of merit or not a field of merit'; joyful giving means being joyful at the three times; fifth, giving to a vessel-field, meaning giving to the pure fields of merit of the four paths; sixth, giving to a non-vessel-field—the old treatise names the sixth 'giving everything'; seventh, giving all things, meaning relinquishing whatever one has; eighth, giving in all places, meaning places without selection; ninth, giving at all times, meaning without selecting times or seasons; tenth, blameless giving, meaning giving wealth that is not illicit to people; twelfth, giving according to region, meaning giving whatever is needed according to the region. The old treatise lacked the giving of animate things, and divided wealth into two, making the count thirteen.