瑜伽論記 10.306

10.306

測解：不能廣受檀越多施令生施福名小事，不能為人廣有所求名小業，不能積財廣攝眾生名小方便。

Ce explains: Being unable to broadly accept many donors and give much to generate merit of giving is called 'small matters'; being unable to make broad requests for others' sake is called 'small undertakings'; being unable to amass wealth to broadly gather sentient beings is called 'small means'.