瑜伽師地論略纂 13.51

13.51

論復次，二種捨施：一者、受者施；二、施者施。受者捨施，法師二釋：一云如施自身為他受者，即如乞食，捨己身與他為受者，故名受者捨施；二解受得他財而行捨施，即轉施法。施者施，可知。得二果中，受者得大財富，施者得此等流果。又破自慳故，自受用財，受者自捨與己身，名受者捨施。即與自己僮僕亦是，皆以施心者故。此當來得財，還自受用，為等流勝解果。二、施與他者，得大財富。又前二施如前解，皆得大財，為異熟果；於中不慳，還能受用，名等流果。

The treatise further discusses two kinds of giving: first, the recipient's giving; second, the donor's giving. Regarding the recipient's giving, the Dharma Master gives two explanations: One says that it is like giving one's own body to become a recipient for another—that is, like begging for food, giving up one's own body to be a recipient for another, hence called recipient's giving. The second explanation is that after receiving another's wealth, one practices giving—that is, the practice of regifting. The donor's giving is understandable. Between the two fruits obtained: the recipient obtains great wealth, and the donor obtains this outflow fruit (niṣyanda-phala). Furthermore, in order to destroy one's own stinginess, one makes use of wealth oneself; when the recipient gives to his own body, it is called recipient's giving. Giving to one's own servants and attendants is also like this, because it is done with a mind of giving. This will in the future result in obtaining wealth to be used by oneself again, as an outflow fruit of superior aspiration. Second, giving to others brings great wealth. Furthermore, both forms of giving, as explained previously, obtain great wealth as a vipāka fruit; and in the midst of it, being free of stinginess and being able to make use of it is called the outflow fruit.