法苑珠林 21.10

21.10

又阿毘曇甘露味經云。田好有三種。一大德田。二貧苦田。三大德貧苦田。云何大德田。謂佛辟支四沙門果等。云何貧苦田。謂畜生老病等。云何大德貧苦田。謂聖人老病等。若施大德田恭敬心得大報。若施貧苦田憐愍心得大報。若施大德貧苦田恭敬憐愍心得大報。是為福田好。云何物好。不殺偷奪欺誑得物。隨有淨物多少布施。是為物好。若布施佛即時一切得福。若布施眾僧。受用得一切福。未受用不得一切福。若供養法故得大報。若學人聰明大智慧以法故供養。是謂供養法。布施得富。受施竟得樂力壽等。功德殊勝得大果報。若施畜生受百世報。若施不善人受千世報。若施善人受千萬世報。若施離欲凡夫受千萬億世報。若施得道人得無數世報。若施佛得至涅槃。又布施有六難。一憍慢施。二求名施。三為力施。四強與施。五因緣施。六求報施。

Also, the Abhidharmāmṛtarasa-śāstra says: There are three kinds of good fields: first, the field of great virtue; second, the field of poverty and suffering; third, the field of both great virtue and poverty and suffering. What is the field of great virtue? It refers to Buddhas, pratyekabuddhas, the four fruits of the śramaṇa, and so forth. What is the field of poverty and suffering? It refers to animals, the elderly, the sick, and so forth. What is the field of both great virtue and poverty and suffering? It refers to the elderly, the sick, and so forth among holy persons. If one gives to a field of great virtue with a respectful mind, one obtains a great retribution. If one gives to a field of poverty and suffering with a compassionate mind, one obtains a great retribution. If one gives to a field of both great virtue and poverty and suffering with a mind of both respect and compassion, one obtains a great retribution. These are good fields of merit. What are good goods? Goods obtained without killing, stealing, robbing, or cheating; giving according to whatever pure goods one has, whether many or few—these are good goods. If one gives to the Buddha, one immediately obtains all merit. If one gives to the saṃgha, one obtains all merit upon their use of it; before it is used, one does not obtain all merit. If one makes offerings for the sake of the Dharma, one obtains a great retribution. If trainees who are intelligent and endowed with great wisdom make offerings for the sake of the Dharma, this is called making offerings to the Dharma. Giving brings wealth; once the gift is received, one obtains joy, strength, longevity, and the like. When the merit is extraordinary, one obtains a great retributive fruit. If one gives to an animal, one receives retribution for a hundred lifetimes. If one gives to an unwholesome person, one receives retribution for a thousand lifetimes. If one gives to a wholesome person, one receives retribution for ten million lifetimes. If one gives to an ordinary person free from desire, one receives retribution for a myriad kotis of lifetimes. If one gives to a person who has attained the Way, one obtains retribution for countless lifetimes. If one gives to the Buddha, one is enabled to reach nirvāṇa. Furthermore, there are six difficult forms of giving: first, giving out of arrogance; second, giving to seek fame; third, giving for the sake of power; fourth, giving by coercion; fifth, giving due to external conditions; sixth, giving to seek a reward.