諸經要集 19.84

19.84

又婆沙論云。為餓鬼作福。鬼得飲食。亦增益身。臭者得香。惡色得好色。又經云。如諸鬼等所食不同。或膿或糞。得是施已。一切變成上妙色味。若鬼異處受生。親為施時。彼鬼業力遙知生喜。若還在家受苦報者。親為施者。鬼自親見生喜。

Furthermore, the Vibhāṣā-śāstra states: When one creates merit on behalf of hungry ghosts, the ghosts obtain food and drink, and their bodies are also nurtured: the foul-smelling attain fragrance, and the ugly attain fine appearance. Furthermore, a sūtra states: As the food of various ghosts differs—some eat pus, some eat feces—once they receive this giving, everything transforms into supreme and wondrous color and flavor. If the ghost is reborn in another place, when relatives give on its behalf, that ghost, through the power of karma, knows from afar and gives rise to joy. If it has returned to the home to suffer its bitter retribution, when relatives give on its behalf, the ghost sees it in person and gives rise to joy.