法苑珠林 81.13

81.13

述曰。此別有五種相對。第一田財相對有四。一田勝財劣。如童子施土與佛等。二財勝田劣。如將寶施貧人等。三田財俱勝。如將寶施佛等。四田財俱劣。如將草施畜等。

The commentary states: Here there are distinctively five kinds of mutual contrasts. The first, the contrast between field and material gift, has four cases: 1. The field is superior and the material gift is inferior, such as a young boy offering dirt to the Buddha; 2. The material gift is superior and the field is inferior, such as taking jewels to give to a poor person; 3. Both field and material gift are superior, such as taking jewels to give to the Buddha; 4. Both field and material gift are inferior, such as taking grass to give to animals.