勸發菩提心集 3.94

3.94

三、難行施者，財物尠少，自忍貧苦惠施於他，第一難行；所可愛物極生耽著，能自開意惠施於他，第二難行；極大艱辛所獲財物惠施於他，第三難行。

Third, difficult giving (duṣkaradāna): when one's material possessions are meager, enduring poverty and hardship oneself yet giving generously to others is the first difficult practice. When one is intensely attached to what one holds dear, being able to open one's mind oneself and give generously to others is the second difficult practice. Giving generously to others material possessions obtained through utmost hardship and toil is the third difficult practice.