瑜伽師地論分門記 4.6

4.6

十八依父母等所施物明不可施。十九依不逼惱父母等明不可施。二十依正法明不可施。

Eighteenth, explaining what cannot be given based on things given by parents and the like. Nineteenth, explaining what cannot be given based on not harassing or tormenting parents and the like. Twentieth, explaining what cannot be given based on the true Dharma.