諸經要集 11.38

11.38

若有貧窮人　無財可布施
見他修施時　而生隨喜心
隨喜之福報　與施等無異

"If there is a poor person
With no wealth to give,
Who, seeing another practice dāna,
Gives rise to a rejoicing mind,
The meritorious retribution of that rejoicing
Is equal to and no different from the giving."