瑜伽論記 8.462

8.462

三、明純利他，於中有二句有過應斷：一、邪見財施；二、不信因果毀戒法施；後有三句無過應修：一、諸菩薩已超欲界由悲願力為利他故捨諸靜慮還生欲界，二、諸菩薩已得自在起於變化十方利物；三、者諸佛自事已滿依力無畏於十方界行利他事。如是所說已下簡別是非應斷應修之相可知，二種即初二句也。

Third, explaining pure benefiting of others. In this there are two clauses that have faults and should be abandoned: first, material giving accompanied by wrong views; second, Dharma giving that disbelieves in cause and effect and violates precepts. After that, there are three clauses that are faultless and should be cultivated: first, bodhisattvas who, having transcended the desire realm, by the power of their compassionate vows abandon the dhyānas and are reborn back into the desire realm for the sake of benefiting others; second, bodhisattvas who, having attained mastery, manifest transformations to benefit beings in the ten directions; third, Buddhas who, their own tasks having been completed, rely on the powers and fearlessnesses to carry out deeds that benefit others throughout the realms of the ten directions. From "The characteristics as stated above..." downward, the distinction between what is right and wrong, what should be abandoned and cultivated, may be understood; the "two kinds" are precisely the initial two clauses.