瑜伽師地論分門記 5.65

5.65

第七明財敬供養分四。一立能供人。二所供處分二如論。三明財敬體相分二異門　初門依衣服等明財敬供養分二。一立財供養分五如論。二立敬供養分十五如論　第二異門依奉施無盡財等明財敬供養分二。一立財供養分十四如論。二立敬供養分七如論　四總結。

Seventh, explaining worship with material goods and respect has four [parts]: 1. establishing the person who offers worship; 2. the recipient of worship has two [parts], as in the treatise; 3. explaining the essential characteristics of material goods and respect has two alternative approaches: the first approach, explaining worship with material goods and respect on the basis of clothing and so forth, has two [parts]: (1) establishing material worship has five [parts], as in the treatise; (2) establishing worship with respect has fifteen [parts], as in the treatise; the second alternative approach, explaining worship with material goods and respect on the basis of offering inexhaustible goods and so forth, has two [parts]: (1) establishing material worship has fourteen [parts], as in the treatise; (2) establishing worship with respect has seven [parts], as in the treatise; 4. general conclusion.