成唯識論述記 10.135

10.135

述曰：第三解，《對法論》說：於諸行中施行最麁，戒細於施。故次建立，乃至一切行中惠為最細，故最後立。此三解中初一解：《深密》、《瑜伽》、《攝論》同；餘二解唯此論有，《對法》同之。四十九有三解，初二同此，謂治障生起，生起即麁細故。第三異熟，如彼廣解。

The Commentary states: The third explanation is as the Abhidharmasamuccaya-vyākhyā states: Among all practices, the practice of giving is the coarsest, and morality is subtler than giving. Hence it is established next, up to wisdom being the subtlest among all practices; therefore it is established last. Among these three explanations, the first explanation is the same in the Saṃdhinirmocana[-sūtra], the Yogācārabhūmi[-śāstra], and the Mahāyānasaṃgraha; the remaining two explanations are found only in this treatise, and the Abhidharmasamuccaya-vyākhyā agrees with them. Fascicle forty-nine [of the Yogācārabhūmi-śāstra] has three explanations: the first two are the same as here, referring to countering obstructions and arising, arising being coarse and subtle. The third is vipāka, as explained extensively there.