大乘起信論裂網疏 6.13

6.13

隨力施與者，未入正定聚人，未可責以竭盡施等，但得捨自慳著以破惡，令他歡喜以生善，即名為財施也。方便救濟，即無畏施。以已所解，隨宜為說，即是法施。言已所解，則決非強不知以為知。言隨宜說，則決能隨順四悉檀意。若說法不當機，則所說為非量矣。不為名聞利養，是斷現在有漏。不著世間果報，是斷未來有漏。此二即是迴事向理。但念自他利益安樂，即是迴自向他。迴向阿耨菩提，即是迴因向果。隨修一一行時，皆悉具此三種迴向，方得成就波羅蜜義，故特首於施門示之，當知五門無不皆爾。

Regarding "giving according to one's capacity": people who have not yet entered the determinate stage cannot yet be held to exhaustive giving and the like; merely being able to relinquish one's own miserly attachment to destroy evil and cause others to rejoice to generate good is termed the giving of wealth. "Rescuing and aiding by expedient means" is the giving of fearlessness. "Explaining it to them in accord with what is suitable, using what one understands oneself" is the giving of Dharma. Saying "what one understands oneself" definitely means one does not force an appearance of knowing what one does not know. Saying "explaining in accord with what is suitable" definitely means being able to accord with the intentions of the four siddhāntas. If preaching the Dharma does not fit the capacity, then what is spoken is not a valid cognition. Not acting for fame or gain/offerings is cutting off present outflows. Not clinging to worldly retributions is cutting off future outflows. These two are dedicating phenomena toward principle. Merely being mindful of the benefit, peace, and joy of oneself and others is dedicating oneself toward others. Dedicating toward anuttara-bodhi is dedicating cause toward fruition. When cultivating each and every practice, all are endowed with these three kinds of dedication before the meaning of perfection can be accomplished; therefore, it is especially indicated first in the gate of giving. One should know that all five gates are without exception like this.