瑜伽師地論分門記 4.8

4.8

有財無財分四中第三明在菩薩具慧人行財施差別分三。一總標。二徵問。三廣答分二　一依安樂及貧賤二人明施差別分三。一明二俱施法分二。一明思念。二明施相。二明施貧人法。三明辭謝非貧人法分二。一標。二釋　二依利慳貪人明施差別分三。一立所化有情。二明行化方便分三。一明安慰相。二明遺行施法。三明教隨喜法。三明行化勝利分二。一明後作業。二明方便分二。一立因。二顯果。

Within the four parts of [the section on] having wealth and lacking wealth, the third—explaining the distinctions in the practice of the gift of wealth by householder bodhisattvas who possess wisdom—has three parts: 1. General statement. 2. Inquiry. 3. Detailed answer, divided into two: First, explaining the distinctions in giving based on the two types of persons: the comfortable and the impoverished, divided into three: (1) explaining the method of giving to both, divided into two: [a] explaining contemplation, [b] explaining the characteristics of giving; (2) explaining the method of giving to impoverished persons; (3) explaining the method of declining non-impoverished persons, divided into two: [a] statement, [b] explanation. Second, explaining the distinctions in giving based on benefiting miserly persons, divided into three: (1) establishing the sentient beings to be transformed; (2) explaining the skillful means for carrying out transformation, divided into three: [a] characteristics of consoling, [b] method of enjoining the practice of giving, [c] method of instructing in rejoicing in merit; (3) explaining the benefits of carrying out transformation, divided into two: [a] explaining subsequent actions, [b] explaining skillful means, divided into two: <1> establishing the cause, <2> revealing the fruit.