瑜伽論記 16.243

16.243

就明捨中，隨宜捨者，隨四時宜而行慧捨。最勝捨者，謂法施也。捨相、捨具、名捨者，三藏云：相者體也，即無貪相應思。具者，如上。列者，基云：捨相即是第五最勝捨，捨己身故，具者上四資財故。又更有解，隨宜捨名捨相，餘名捨具。

Regarding the clarification of giving: giving according to what is appropriate means practicing giving of wisdom according to what is suitable for the four seasons. Most supreme giving refers to the gift of Dharma. Concerning the characteristics of giving, the requisites of giving, and what is called giving: the Tripiṭaka Master says that 'characteristic' is the essence, namely volition conjoined with non-greed. 'Requisites' are as above. As for those enumerated, Ji says that the characteristic of giving is the fifth, most supreme giving, because one renounces one's own body; the requisites are the above four [kinds of] provisions and wealth. Furthermore, there is yet another explanation: giving according to what is appropriate is called the characteristic of giving, and the rest are called the requisites of giving.