瑜伽論記 12.327

12.327

第五明作業。業力中云：及能降伏施福移轉種種諍論者，遠公云：或計施有福，或謂施無福，名施福移轉，道理遍伏一切罪福諍論，施者多故偏論也。

Fifth, clarifying their operations. Under the power of karma it says: "And able to subdue various disputes over the transfer of the merit of giving." Master Yuan says: "Either positing that giving has merit, or claiming that giving has no merit, is called the transfer of the merit of giving. In principle, it completely subdues all disputes over sin and merit; but because those who practice giving are many, it discusses this in particular."