瑜伽論記 10.164

10.164

泰云：調伏慳悋謂，捨財物著者，自有人知彼物於己無用，然慳悋執著故不施人。調伏積藏，謂捨用著者，積集財物擬自受用，菩薩亦捨此心。於三施中，第一捨上妙財物，第二、第三非上妙財物。

Tai says: "'Subduing stinginess' means relinquishing attachment to material wealth. There are people who personally know that an object is of no use to themselves, yet out of stinginess and grasping they do not give it to others. 'Subduing hoarding' means relinquishing attachment to use: gathering and storing material wealth intending it for one's own enjoyment—the bodhisattva also abandons this mind. Among the three givings, the first relinquishes supreme material wealth, while the second and third are not supreme material wealth."