法苑珠林 81.9

81.9

又智度論云。如舍利弗。以一鉢飯上佛。佛即迴施狗。而問舍利弗。誰得福多。舍利弗言。如我解佛法義。佛施狗得福多。若據敬法重人識位修道。敬田即勝。故優婆塞戒經云。若施畜生得百倍報。乃至須陀洹得無量報。羅漢辟支尚不如佛。況餘類也。若據平等而行施者。無問悲敬。等心而施得福弘廣。故維摩經云。分作二分。一分施彼難勝如來。一分與城中最下乞人。福田無二。

Furthermore, the Mahāprajñāpāramitā-śāstra states: "For example, Śāriputra offered a bowl of rice to the Buddha, and the Buddha immediately turned around and gave it to a dog, asking Śāriputra, 'Who obtained more merit?' Śāriputra said, 'According to my understanding of the meaning of the Buddha's Dharma, the Buddha obtained more merit by giving to the dog.'" If based on revering the Dharma, respecting the person, knowing their spiritual level, and cultivating the path, the field of reverence is superior. Thus the Upāsakaśīla Sūtra states: "Giving to an animal yields a hundredfold retribution... up to a srotaāpanna yielding immeasurable retribution; arhats and pratyekabuddhas are still not equal to the Buddha, how much less any other class!" If based on practicing giving with equanimity, without asking whether it is compassion or reverence, giving with an impartial mind yields vastly extensive merit. Thus the Vimalakīrtinirdeśa Sūtra states: "Dividing it into two portions, one portion is given to the Tathāgata Duṣprasaha, and one portion to the lowliest beggar in the city; the fields of merit are not two."