瑜伽論記 6.409

6.409

標施意者，為莊嚴無漏心，為與無漏心以為助伴，為資修瑜伽行，為涅槃最上義故而修布施，基云：為莊嚴心者，謂得無漏心。為助伴心者，謂滋無漏作意等。此四義施，即同婆沙八施中第八勝義施，但智論說八施普有過失者，為欲除遣有所得執，故總說為過。

Regarding presenting the intention behind giving: it is to adorn the taintless mind, to serve as an accompaniment to the taintless mind, to supply the cultivation of the practice of yoga, and for the sake of the supreme meaning of nirvāṇa that one cultivates giving. Ji says: 'To adorn the mind' means to attain the taintless mind; 'to serve as an accompaniment to the mind' means to nourish taintless mental application, and so forth. Giving with these four meanings is identical to the eighth, giving of ultimate truth, among the eight kinds of giving in the Vibhāṣā. However, when the Dazhidu lun states that the eight kinds of giving all have faults, this is in order to eliminate attachments that cling to apprehending [an object], and so it generally describes them as faults.