諸經要集 10.23

10.23

如大寶積經云。財施有五種。一至心施。二信心施。三隨時施。四自手施。五如法施。

As the Mahāratnakūṭa-sūtra says: 'There are five kinds of giving material goods: first, giving with utmost sincerity; second, giving with faithful mind; third, giving at the appropriate time; fourth, giving with one's own hand; fifth, giving in accordance with the Dharma.'