諸經要集 10.51

10.51

若據敬法重人。職位修道。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。一分施佛難勝如來。一分與城中最下乞人。福田無二也。

If judged on the basis of revering the Dharma and honoring the person, their official station, and cultivation of the Path, the field of reverence is superior. Therefore the *Upāsaka-śīla-sūtra* states: Giving to an animal yields a hundredfold reward, up to a srotāpanna yielding an immeasurable reward; an arhat and a pratyekabuddha are still not equal to a Buddha, how much less any other kind? But if judged on the basis of practicing dāna with equanimity, without asking whether it is compassion or reverence, giving with an equal mind yields vast and immense merit. Therefore the *Vimalakīrtinirdeśa* states: Dividing it into two portions, one portion is given to the Buddha, the Tathāgata Duṣprasaha, and one portion is given to the lowest beggar in the city; the field of merit is not two.