成唯識論演祕 2.211

2.211

此有依福，即所施物名之為依。故《俱舍論》第十三云：如契經云，善男子等，成熟有依七福業事，若行、若住、若寐、若覺，恒時相續福業漸增。釋七福事者：一施羈旅客；二施路行人；三施病人；四施侍病人；五施園林；六施常食；七隨時施。如是七種有所依事，故名有依；善故名福；作故名業；思託名事。

This is 'merit with a basis', namely the material gift is called the 'basis'. Thus, the thirteenth fascicle of the *Abhidharmakośa-śāstra* says: 'As a sūtra states: "Good sons and so forth, who mature the seven meritorious actions with a basis, whether walking, standing, sleeping, or awake, their meritorious karma constantly and sequentially increases." In explaining the seven matters of merit: (1) giving to weary travelers; (2) giving to wayfarers; (3) giving to the sick; (4) giving to those attending the sick; (5) giving parks and groves; (6) giving constant meals; (7) giving according to the season. Such seven kinds possess a basis, and are therefore called "with a basis"; being wholesome, it is called "merit"; being an act, it is called "karma"; being that upon which intention relies, it is called a "matter".'