成唯識論演祕 2.209

2.209

無依之義略有兩釋：一云，依謂所施財物等類，此財物等是業所託名之為依。今者雖無所依諸物不起身業，但聞諸善而起深心隨喜恭敬，而於身中福亦續起，此所起福名無依福。二云：非唯起心亦身恭敬所增之福，但無施物總名無依。

The meaning of 'without a basis' briefly has two explanations: The first says: 'Basis' refers to classes [of gifts] such as material goods donated; these material goods and so forth are that upon which the action relies, and are termed 'basis'. Now, although there are no physical objects relied upon and one does not initiate bodily action, merely upon hearing of various good deeds one generates a deep mind of sympathetic rejoicing and reverence, and within one's person merit also continually arises; this arisen merit is called 'merit without a basis'. The second says: Not only generating mental [rejoicing], but also the merit increased by bodily reverence; as long as there are no donated material things, it is generally called 'without a basis'.