瑜伽論記 8.340

8.340

財施文中，前明悲田行施，後明敬田行施。悲施中，初明有財施，後明無財施。就有財中，前明多財施，財物雖少下，明少財施。多財施中三時心淨，施前心喜，正施歡喜，施後無悔，物多普惠物少濟貧。言無所惠施深懷慚恥為他讚施等，是無財施，敬田可解。

In the passage on the gift of wealth, it first explains practicing giving toward the field of compassion, and then explains practicing giving toward the field of reverence. Within giving out of compassion, it first explains giving when possessing wealth, and then explains giving when lacking wealth. Under possessing wealth, it first explains the giving of abundant wealth, and from 'though wealth and goods are few' onward, it explains the giving of meager wealth. In giving abundant wealth, the mind is pure at three times: the mind is delighted before giving, rejoices while actively giving, and has no regrets after giving; when goods are abundant, there is universal benefit, and when goods are few, one aids the poor. The statement 'having nothing to give, one deeply feels shame and praises giving for others' refers to giving when lacking wealth. The field of reverence can be understood.