大乘義章 12.108

12.108

言七財者，善能資具，故名為財。財別不同，一門說七。七名是何？一信、二戒、三施、四聞、五慧、六慚、七愧，此義如後十藏章中具廣分別。七財如是。

Regarding the seven treasures: because wholesome qualities can provide provisions, they are called treasures. Treasures differ; one teaching speaks of seven. What are the seven names? First, faith; second, precepts; third, giving; fourth, learning; fifth, wisdom; sixth, shame; seventh, remorse. This meaning will be fully and broadly distinguished below in the chapter on the ten treasuries. The seven treasures are such.