瑜伽論記 10.160

10.160

此世他世樂施，略有九種者，基云：且如舊遠師釋云：財法無畏等各有三，財中者三者，上妙為第一，清淨為二，如法為三。上妙即末尼等上妙物也。清淨謂非劫盜得。如法者謂如法財非刀酒等。其無畏法施等，各三者，可知。

Regarding "giving for the bliss of this world and the other world, which briefly has nine kinds," [Kuai]ji says: "For example, the old Master [Hui]yuan explained: material, Dharma, and fearlessness [giving] each have three. Among the material, the three are: supreme is the first, pure is the second, and in accordance with the Dharma is the third. 'Supreme' refers to supreme objects such as maṇi jewels. 'Pure' means not obtained through robbery or theft. 'In accordance with the Dharma' means wealth in accord with the Dharma, not weapons, alcohol, and the like. That fearlessness, the Dharma, and so forth each have three can be understood [accordingly]."