諸經要集 5.78

5.78

又三千威儀經云。坐受香亦得為女人行香。恐觸手染著。故開坐受（若恐譏慢令懸放下亦得男子行香女人受香翻前即是）述曰。若得衣食不簡精麁。但得支濟身命令得修道。便合佛意如膏車須油。何簡精妙但令運轉得達前所。即是佳事。故雜寶藏經。世尊說偈云。

Also, the Sanqian weiyi jing states: "It is also permissible to receive incense while seated. When circulating incense for women, fearing physical touch and defiled attachment, sitting to receive it is therefore allowed. (If one fears mockery and disrespect, hanging it down and letting it go is also permissible. When a man circulates incense and a woman receives incense, it is simply the reverse of the above.)"
The commentary states: If one obtains clothing and food without discriminating between fine and coarse, simply seeking to sustain the physical life so as to cultivate the Way, this accords with the Buddha's intention. It is like anointing a cart requiring oil: why distinguish fine and marvelous? So long as it rolls and reaches its destination, it is a good thing. Therefore, in the Zabaozang jing, the Bhagavat spoke in verse: