Dharma · AI Companion

布施

dāna

布施是指以清净心将财物或佛法施予他人,用以破除悭贪、积累福德并圆满菩提的修行。

A Contemporary Reading

Here is a deep and accessible exploration of the Buddhist concept of giving, written for a contemporary reader, blending classical doctrine with modern life.

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### What This Concept is Talking About: The Anatomy of Generosity

In the Buddhist path of liberation, 布施 (*Dāna* / Generosity or Giving, sometimes translated phonetically in classical texts as 柁那 or 檀度) is not merely an act of charity; it is the absolute starting point of spiritual awakening. The classical definition is precise: *Dāna* is the practice of offering one's wealth or the teachings of Dharma to others with a pure and compassionate mind, in order to shatter one's own stinginess and greed (悭贪), accumulate merit (福德), embrace sentient beings, and lay the foundation for ultimate enlightenment (圆满菩提).

To understand its position in the path to liberation, we must look at the Buddha’s "Gradual Teaching" (次第说法). When guiding someone new to the Dharma, the Buddha did not immediately teach the emptiness of the self. Instead, he always began with the sequence: "Teach giving (说施), teach ethics (说戒), teach the ways to heavenly realms (说生天法)." *Dāna* is the crowbar that pries open a closed, self-centered heart. Without it, a practitioner is considered "unwholesomely poor" (不善贫穷), lacking the basic inner richness required to walk the path.

The classical texts map out the exact mechanics of this practice: * The Reversal of Ownership: The worldly view says, "What I hoard is mine." The Bodhisattva view, specifically outlined in the *Mahāratnakūṭa Sūtra* (大宝积经), states: "已施者坚,余者不坚" (What has been given away is solid/secure; what remains hoarded is fragile/insecure). True wealth is what you have transformed into indestructible merit by giving it away. * The Mindset (至心施 vs. 不至心施): The purity of the act dictates the result. "Sincere giving" (至心施) means giving with faith, by your own hand (自手施), walking to the recipient yourself (自往施), and understanding the law of karma. The sutras tell of King Pāyāsi (蜱肆王) who gave away large amounts of garbage-quality food without sincerity, and his cook, who physically handed it out with a pure heart, ended up with a vastly superior karmic rebirth. * The Metaphor of the Sugarcane Juice: If giving creates merit, where is this merit stored? The sutras offer a very specific metaphor: it is like pressing sugarcane for juice (如甘蔗榨汁). The sweet juice (merit) is not physically visible on the hands, heart, or body of the giver, yet it is successfully extracted and follows the action seamlessly, inseparable from the giver, even if it has no physical form.

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### **Life Walkthrough: *Dāna* in the Contemporary World**

Let us walk this concept through the familiar scenes of contemporary life, strictly mapping it to classical definitions, and pointing out where we usually get it wrong.

1. The Workplace Charity Drive: Sponsor vs. Distributor You organize a charity drive for a sick colleague. You donate a large sum of money, and you assign a junior team member to physically hand the funds and gifts to the family. * *The Mapping:* Classical texts strictly distinguish between the 施主 (Sponsor—the one who originates the pure intention and funds) and the 施者 (Distributor—the one who physically carries out the act). If you do both, you embody both roles. Both gain merit, but understanding this prevents the ego-trap of thinking, "I did all the work," or "I just gave the money, my job is done."

2. Scrolling Social Media: The 32 Impure Gifts (三十二种不净之施) You see a crowdfunding link for an animal shelter on your feed. You donate and immediately share it to your timeline, secretly hoping your crush or your boss sees how compassionate you are. Or, you donate because you are terrified of a bad astrological reading you saw earlier. * *The Mapping:* The Buddha listed 32 forms of "impure giving" (不净之施). These include giving out of fear, giving to gain a reputation, giving expecting a favor in return, or giving out of jealousy. The action looks like *Dāna*, but the mind is polluted. You traded your money for ego-validation, not for merit.

3. Parenting and Intimate Relationships: Wealth vs. Dharma (财施与法施) You work overtime to buy your children the latest tablets, pay for expensive tutors, and take your partner on luxury vacations. You are exhausted but proud of your "giving." Yet, you never teach them emotional resilience, right views, or how to handle suffering. * *The Mapping:* The sutras repeatedly emphasize that giving wealth (财施) is infinitely lower than giving the Dharma (法施). Even if you filled the entire galaxy with jewels and gave them away, it does not equal the merit of teaching someone a single four-line verse of truth. True generosity is "giving the sweet dew" (施甘露)—equipping your loved ones with the wisdom to free themselves from suffering.

4. The Daily Commute: Broadening the Field of Merit People often mistake *Dāna* as something that only happens at a temple donation box. * *The Mapping:* The sutras define the "Five Great Gifts" (五种大施), which include giving to travelers, the sick, and nurses/caregivers. Giving your seat to an exhausted commuter or bringing coffee to an overworked nurse is profound *Dāna*. Furthermore, the Buddha explicitly noted that even washing your dishes and pouring the leftover food-water into a patch of grass with the intention of feeding the insects counts as entering the gate of merit.

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### Why Contemporary People Need It

We live in an era defined by accumulation and algorithmic feedback loops. Our digital and economic lives are designed to maximize our grasping (悭贪). We are very much like King Prasenajit (波斯匿王) in the sutras: a man whose treasuries were overflowing, yet because of his endless, insatiable craving, a Bodhisattva declared him to be the "poorest of the poor" (贫中最贫者).

Contemporary people suffer from the illusion of control. We think that by hoarding money, status, and resources, we secure our existence. *Dāna* is the radical, counter-intuitive practice that breaks this algorithm. By giving away what we are biologically and culturally conditioned to hoard, we short-circuit our own greed.

We might compare this to neuroplasticity in contemporary brain science—intentionally repeating an altruistic action rewires the brain's reward centers, moving us from a dopamine-driven "getting" cycle to an oxytocin-driven "connecting" cycle. However, we must be careful: while science observes the biological shadow of generosity, the Buddhist concept of *Dāna* operates on the profound, cosmic law of karma. It is not just about feeling good; it is about altering the trajectory of your existence across lifetimes.

Furthermore, *Dāna* reframes our hardships. In the sutras, Devadatta (提婆达多) constantly persecuted the Buddha in past lives, demanding his kingdom, wife, and even his body parts. Yet, the Buddha viewed Devadatta as a "reverse Bodhisattva" (逆行菩萨) who provided the necessary friction to perfect his *Dāna Paramita* (Perfection of Generosity). In our lives, the difficult client, the demanding toddler, or the ungrateful friend can be viewed through this lens: they are the heavy weights in the gym of our spiritual practice, helping us perfect our ability to let go.

***

### Common Misreadings and Clarifications

Misreading 1: "To be a true Bodhisattva, I must be willing to give everything, even my own organs, to anyone who asks." * *Clarification:* While classical texts praise the Buddha's past lives where he cut off his flesh to feed an eagle (割肉喂鹰), the *Mahāratnakūṭa Sūtra* gives a very strict warning to contemporary practitioners: Do not cut off your limbs to give to beggars. Why? Because doing so would cause the beggar to commit a grave karmic offense by harming a Bodhisattva, sending them to a hell realm. Compassion must be guided by wisdom. Furthermore, you are forbidden from forcing your parents or spouse to give up their wealth for your spiritual practice.

Misreading 2: "I should only donate to the highest monks or the biggest temples to maximize my karmic return on investment." * *Clarification:* The sutras do state the principle of the "Four kinds of giving and three pure gifts" (四种布施,三净施), noting that giving to someone who is diligent and holds pure precepts yields a vastly greater fruit than giving to the foolish. *However*, the Buddha strongly condemned the narrow, sectarian view of "You should only give to me and my disciples" (唯应施我). Cultivating an attitude of "equal, non-discriminatory giving" (平等惠施), like the elder Ugra (郁伽长者) who gave without judging the spiritual rank of the recipient, is the true hallmark of a liberated mind.

Misreading 3: "I will slaughter a hundred sheep to host a massive charity banquet for the poor; the merit will be huge." * *Clarification:* The sutras strictly differentiate between a "Right Gathering" (正会 / 如法施) and an "Evil Gathering" (邪盛大会 / 有罪施). If an act of giving involves killing or harming sentient beings, the sponsor is acting out of the "three swords" of impure body, speech, and mind. You may have the intention to give, but you are actually generating immense suffering and negative karma. True *Dāna* is fundamentally rooted in non-harming.

Canonical Entry

### 一、 定义与核心要义 布施(dāna),在经典中又称惠施、施、柁那、檀度,是指以清净心、慈悲心将自身所拥有的财物或佛法教导施予他人,用以破除悭贪、积累福德、摄受众生,并作为走向解脱与圆满菩提的基石 [chunk:2372, chunk:3664, chunk:7952, chunk:15234]。其核心要义在于通过施舍的行为,使受施者获得利益,同时令施主生起善法功德与清净果报 [chunk:19527]。 ### 二、 主要阐述 1. 次第说法与居士功德:在佛陀引导众生入法的“次第说法”(或称“端正法”)中,通常以“说施、说戒、说生天法”为首要步骤,以此启发听众的清净欢喜心 [chunk:2607, chunk:2735, chunk:3757, chunk:5229, chunk:6885, chunk:18801]。对于居家优婆塞而言,布施是其必修的五种功德(信、戒、闻、施、慧)之一 [chunk:7974, chunk:8002, chunk:8074]。若人在圣法中“无信、无禁戒、无博闻、无布施、无智慧”,则被称为“不善贫穷” [chunk:3647]。 2. 布施的心态与态度:理想的布施应当是“常好布施,欢喜无恡,不望其报” [chunk:2867, chunk:3247, chunk:4013],或怀着“愍伤心”行施 [chunk:4078]。经中严厉区分了“至心施”与“不至心施”:至心施表现为“信施、故施、自手施、自往施、思惟施、由信施、观业果报施”,能感得极佳的五欲果报 [chunk:4144];而不至心施则相反,即使行妙施亦无法享受好果报 [chunk:4144]。因此,行施应当“至心与,自手与,自往與,至信與,知有業、有業報與” [chunk:3085, chunk:3086]。此外,修行者应“离悭垢住”,乐于平等惠施 [chunk:7952, chunk:11126],在行施时如郁伽长者般无分别心 [chunk:2738, chunk:2747]。在面临困境时,“无财而欲施”与“难舍而能舍”是最难能可贵的修行 [chunk:17978, chunk:18142]。 3. 布施的分类与行为规范: - 施主与施者:发清净心出资并让他人代为分发者为“施主”,实际执行分发者为“施者”;亲自行施则兼具二者身份 [chunk:19527]。 - 不净之施与清净施:经中列举了三十二种因动机不纯(如抱持倒见、为报恩、无哀愍心、为色欲、因恐怖、悔恨等)的“不净之施” [chunk:19527, chunk:19528]。而“十种清净施法”则要求不以不正当手段求财、不逼迫众生、不求回报与来生,并将功德完全回向一切智 [chunk:15625, chunk:15626, chunk:15627]。 - 大施与无上施:包括“五种大施”(时施、施旅人、施病人及看护者、施说法者、施去往他国者) [chunk:19528] 与“五种无上之施”(施如来、众僧、说法者、父母) [chunk:19529]。 - 四种布施与三净施:根据施者与受者的德行(是否精进、是否信业报)来决定布施的清净度与果报 [chunk:4465, chunk:4466]。 4. 福田与果报:布施能感得大财并上生天上 [chunk:7376, chunk:11215, chunk:14233, chunk:16972]。具体而言,“施食得大力,施衣得妙色,施乘得安乐,施燈得明目” [chunk:10100]。即使因恶业堕入畜生道,曾行布施的功德也会使其衣食不缺 [chunk:10530]。布施的福德果报具有“非积聚性”,如甘蔗榨汁,福德随行却无形相可见 [chunk:19529]。在受施对象(福田)上,施予持戒、精进者得大福,施予不精进、愚痴者得果少 [chunk:3667, chunk:3756]。施予不同解脱层次的对象,福报差异极大,如随蓝大施虽规模宏大,但其福报远不如施予须陀洹、斯陀含、阿那含、阿罗汉、辟支佛乃至如来 [chunk:4145]。然而,佛陀亦明确反对“唯应施我”的狭隘观点,指出即使将洗器余食施予净地众生亦入福门 [chunk:5253]。若布施时怀有“增上慢”,则可能感得恶报,如都提大因慢心行施死后堕为狗 [chunk:4348]。 5. 菩萨的独特布施观:在家菩萨应作“已施者坚,余者不坚”之观,视施舍出去的财物为真正拥有,留在留家中的财物为不坚之物 [chunk:18281]。见乞者时应发“善知识想、他世富想、菩提基想” [chunk:18281]。虽然经典赞叹佛陀过去生割肉喂鹰、舍身施人的壮举 [chunk:18150, chunk:18151, chunk:18228],但明确教诫当代菩萨不应自割身体支节施予乞者,以免乞者因伤害菩萨而堕入大地狱,亦不应强逼他人取财行施 [chunk:18525]。此外,提婆达多生生世世向菩萨索要国城妻子乃至头目手足,实际上是帮助菩萨圆满布施波罗蜜多的逆行菩萨 [chunk:19173]。 ### 三、 不同部类与译本的表述差异 1. 核心术语的差异: - 《中阿含經》中,“惠施”与“布施”交替使用 [chunk:2600, chunk:2753]。 - 《雜阿含經》中,使用的术语形式更为多样,包括“布施”、“惠施”、“施”、“解脫施”、“平等惠施”等,并在特定语境下提及“布施檀波羅蜜” [chunk:7459] 与作为“四攝事”之一的“布施” [chunk:7538]。 - 《大寶積經》中,频繁使用音译词“柁那”(或“柁那波羅蜜多”)来指代布施 [chunk:15385, chunk:15625],并在偈颂中以“檀度”称呼布施波罗蜜多 [chunk:16999]。 2. 特定排比与句式的差异: - 《中阿含經》在描述布施的物品时,常出现固定的排比术语,如“飲食、衣被、車乘、華鬘、散華、塗香、屋舍、床褥、氍氀(或氍𭯫)、綩綖、給使、明燈” [chunk:2934, chunk:2982, chunk:3031];在提及布施态度时,使用“自手與、自往與、至信與、知有業有業報與”等特定句式 [chunk:3085, chunk:3086, chunk:4144];在提及施受关系时,使用“四種布施,三淨施”的特定表述 [chunk:4465]。 - 《雜阿含經》中则使用“施食得大力,施衣得妙色,施乘得安乐,施燈得明目”的四句排比来对应布施的具体果报 [chunk:10100]。 ### 四、 与相关概念的关系 1. 布施与持戒、生天:布施与持戒、生天功德紧密相连,共同构成佛陀接引众生的“端正法”或“次第说法” [chunk:2607, chunk:2735, chunk:3757, chunk:5229, chunk:6885, chunk:18801]。 2. 布施与四摄事:布施是“四摄事”(或“四事摄”)的首要方法,用以摄受大众 [chunk:2753, chunk:3874, chunk:7538]。 3. 布施与慈心、法施(局限与超越): - 虽然布施功德无量,但若与“于一切众生修习慈心”相比,即使是微小如挤牛奶顷的慈心,其功德也远超每日大量食物的布施 [chunk:15995]。 - “法施”远高于“财施”。《雜阿含經》指出最上乘的布施是以法教导他人,即“施甘露” [chunk:10100];《大寶積經》亦反复强调,以充满大千世界的珍宝进行财施,其功德皆远不及宣说或听受一四句偈的“法施” [chunk:11384, chunk:18427, chunk:18429, chunk:18441]。此外,《中阿含經》指出“离欲施离欲,是财施第一” [chunk:4466]。 4. 布施与正会、邪盛(杀生):真正的布施必须是不害众生的“正会”或“如法施”,若以杀害生命来举办大会行施,则属于“邪盛大会”或“有罪施”,施主会因身、口、意三刀剑而生苦报,虽意图布施实则生罪 [chunk:5207, chunk:5237, chunk:17978]。 ### 五、 代表性原文引用 1. 《中阿含經》:“至心與,自手與,自往與,至信與,知有業、有業報與。” [chunk:3085, chunk:3086] 2. 《雜阿含經》:“施食得大力,施衣得妙色,施乘得安乐,施燈得明目。” [chunk:10100] 3. 《大寶積經》:“若諸受者能令施主生於果報,是為施義。” [chunk:19527] 4. 《大寶積經》:“已施者堅,餘者不堅。” [chunk:18281]

By Sutra

T0026 · 阿含部

在《T0026》中,布施(或称“惠施”)被视为修习善法、积累福德及走向解脱的重要基石。经中指出,白衣圣弟子应善护行的善法中便包含布施 [chunk:2372, chunk:3664];而在“圣法”中,若人“无信、无禁戒、无博闻、无布施、无智慧”,则被称为“不善贫穷” [chunk:3647]。佛陀在接引居士时,常先说“端正法”,即“说施、说戒、说生天法”,以此引导众生生起欢喜心 [chunk:2607, chunk:2735, chunk:3757]。此外,布施是“四摄事”(或“四事摄”)的首要方法,用以摄受大众 [chunk:2753, chunk:3874];它也是帝王获得大威德与福祐的“三业果”(布施、调御、守护)之一 [chunk:2847, chunk:3934]。经中强调,理想的布施应当是“常好布施,欢喜无恡,不望其报” [chunk:2867, chunk:3247, chunk:4013],或以“愍伤心”行施 [chunk:4078]。关于布施的态度,经中详细区分了“至心施”与“不至心施”:1. “至心施”表现为“信施、故施、自手施、自往施、思惟施、由信施、观业果报施”,如此行施(无论施物粗妙)皆能感得极佳的五欲果报 [chunk:4144];2. “不至心施”表现为行施时“不信施、不自手施、不自往施”等,即使行妙施,受报时亦无法享受好果报 [chunk:4144]。蜱肆王因“不至心”且以极恶粗弊之物(豆羹菜茹、粗弊布衣)行施,死后仅生于榵树林空宫殿中;而其监厨优多罗因至心代施,后如王所食所衣行施,死后生于四王天。由此,经中总结出布施应当“至心与,自手与,自往與,至信與,知有業、有業報與” [chunk:3085, chunk:3086]。此外,郁伽长者在行施时,虽有天人告知受施者的果位与精进与否,但他“未曾忆有分别意”,体现了无分别心的布施 [chunk:2738, chunk:2747]。经中提出了“四种布施,三净施”的理论,根据施者与受者的德行(精进与否、是否信业报)来决定布施的清净度与果报 [chunk:4465]:包括“因施主净,非受者”(施主精进、信因果,受者不精进)、“因受者净,非施主”(施主不精进,受者精进)、“非因施主净,亦非受者”(双方皆不精进,无广报)以及“因施主净,受者亦然”(双方皆精进,有广报) [chunk:4465, chunk:4466]。佛陀指出,“施与一切,随心欢喜”,但“施与不精进者,不得大福;施与精进者,当得大福” [chunk:3756],且“离欲施离欲,是财施第一” [chunk:4466]。在受施对象上,施予不同解脱层次的对象,其福报有极大差异。如“随蓝大施”虽规模宏大,但施予满阎浮场凡夫,不如施一须陀洹;施百须陀洹,不如施一斯陀含;乃至施阿那含、阿罗汉、辟支佛,而施予一如来的福报最为最胜 [chunk:4145]。施予“长老净持戒”者得大果,施予“愚痴无慧”者得果少 [chunk:3667]。若布施时怀有“增上慢”,如都提大行布施却因慢心死后堕为狗 [chunk:4348]。这部经在论述布施时,常用“惠施”与“布施”交替使用 [chunk:2600, chunk:2753];描述布施的物品时,常出现固定的排比术语,如“飲食、衣被、車乘、華鬘、散華、塗香、屋舍、床褥、氍氀(或氍𭯫)、綩綖、給使、明燈” [chunk:2934, chunk:2982, chunk:3031];提及布施态度时,使用“自手與、自往與、至信與、知有業有業報與”等特定句式 [chunk:3085, chunk:3086, chunk:4144];提及施受关系时,使用“四種布施,三淨施” [chunk:4465]。

T0099 · 阿含部

《雜阿含經》(T0099)中對「布施」這一概念進行了系統而深入的論述。經中使用的術語形式多樣,包括「布施」、「惠施」、「施」、「解脫施」、「平等惠施」等,並在特定語境下提及「布施檀波羅蜜」[chunk:7459]與作為「四攝事」之一的「布施」[chunk:7538]。首先,布施是佛陀「次第說法」的基石。佛陀在引導眾生入法時,通常先說「布施、持戒、生天功德」[chunk:5229,6885,18801],以此啟迪聽眾的清淨心。布施被視為修行者(特別是居家優婆塞)必修的功德,與信、戒、聞、慧並列[chunk:7974,8002,8074]。其次,經文強調了「正會」與「邪盛」的區別,指出真正的布施必須是不害眾生的「正會」[chunk:5207]。若以殺害生命來舉辦大會行施,則屬於「邪盛大會」,施主會因身、口、意三刀劍而生苦報,雖意圖布施實則生罪[chunk:5237]。合法的布施應是「如法施」而非「有罪施」[chunk:17978],且施者應懷「清淨心」,最好能「自行恭敬請,自手而施與」[chunk:5207]。在布施的對象(福田)上,經中提出了寬廣的視角。雖然施予佛陀及沙門釋子能得極大果報[chunk:6394,6880,7115],但佛陀明確反對「唯應施我,不應施餘人」的說法,認為這種觀點障礙了施者與受者[chunk:5253]。經中指出,即使將洗器餘食施予淨地眾生,亦入福門;當然,施予持戒者的果報更勝於犯戒者[chunk:5253]。關於布施的果報,經中指出「布施得大財」[chunk:16972],且「唯有惠施福,為隨己資糧」[chunk:11215]。布施的具體果報對應為:「施食得大力,施衣得妙色,施乘得安樂,施燈得明目」[chunk:10100]。即使施主因其他惡業墮入畜生道,其曾行布施的功德也會使其在畜生身中受用衣食不缺[chunk:10530]。此外,布施還能使人上生天上[chunk:7376,14233]。經中還探討了布施的深層心態與難易度。修行者應修習「離慳垢住」,行「解脫施、捨施、常熾然施、樂於捨,平等惠施」[chunk:7952,11126]。在面臨困境時,「無財而欲施」與「難捨而能捨」被視為最難能可貴的修行[chunk:17978,18142]。阿育王在臨終前,雖失去對財寶的支配權,仍以僅有的半個阿摩勒果作最後的「布施檀波羅蜜」[chunk:7459]。最後,經中亦對布施的局限與超越作了說明。雖然布施功德無量,但若與「於一切眾生修習慈心」相比,即使是微小如擠牛奶頃的慈心,其功德也遠超每日大量食物的布施[chunk:15995]。此外,最上乘的布施是以法教導他人,即「施甘露」[chunk:10100]。

T0310 · 寶積部

《T0310》(寶積部)中對「布施」這一概念進行了極為系統且具體的論述,涵蓋了布施的定義、分類、心態、果報以及獨特的菩薩行持準則。 ### 一、 核心概念與獨特術語 經中將布施視為菩薩修行的起點,稱其為「菩提最初安住本」[chunk:15234]。在術語使用上,本經頻繁使用音譯詞「柁那」(或「柁那波羅蜜多」)來指代布施[chunk:15385, 15625],並在偈頌中以「檀度」稱呼布施波羅蜜多[chunk:16999]。 經中對「施義」做出了明確界定:「若諸受者能令施主生於果報,是為施義」[chunk:19527]。同時,經中嚴格區分了「施主」與「施者」:發清淨心出資並讓他人代為分發的人稱為「施主」,實際執行分發的執事人稱為「施者」;若親自持己物淨心施捨,則兼具二者身份[chunk:19527]。 ### 二、 布施的分類與行為規範 1. 三十二種不淨之施:經中詳細列舉了三十二種因動機或方法不純而不名為「淨施」的情況,如:抱持倒見而施、為報恩而施、無哀愍心、為色欲、因恐怖、為求名譽、因占相、因病施醫、施後悔恨、希望受者來世作牛畜報答、臨死才施、懷嫉妒施、為求婚姻或男女等[chunk:19527, 19528]。 2. 五種大施與五種無上之施:經中定義了「五種大施」(時施、施予旅人、施予病人及看護者、施予說法者、施予去往他國者)[chunk:19528];以及「五種無上之施」(施予如來、眾僧、說法者、父親、母親)[chunk:19529]。 3. 十種清淨施法:經中多次以「十種」為一組,列舉了多套清淨布施的標準,如不以不正當手段求財、不逼迫眾生、不求回報、不求來生、不偏敬持戒或輕慢犯戒者,並最終將功德完全迴向「薩伐若」(一切智)[chunk:15625, 15626, 15627]。 ### 三、 獨特的菩薩布施觀與行持 1. 在家菩薩的「不堅」與「堅」之觀:在家菩薩應當觀察,施捨出去的財物才是自己真正擁有的(「已施者堅」),而留在留家中的財物反而不屬於自己且需要辛苦守護(「餘者不堅」)[chunk:18281]。見到乞者時,應發起「善知識想、他世富想、菩提基想」等三種想[chunk:18281]。 2. 禁止自割肢體施予乞者的特殊教誡:雖然經中讚歎了佛陀過去生中(如大力王、尸毘王等)割肉餵鷹、捨身施人的壯舉[chunk:18150, 18151, 18228],但經中明確指出,當代菩薩不應自割身體支節施予乞者。因為這會使乞者因傷害菩薩而墮入大地獄受無量罪;菩薩亦不應強逼父母妻子或他人取財行施[chunk:18525]。 3. 法施高於財施:經中反覆強調,以充滿大千世界的珍寶進行財施,其功德皆遠不及宣說或聽受一四句偈的「法施」[chunk:11384, 18427, 18429, 18441]。 4. 布施果報的非積聚性:經中以「甘蔗榨汁」為喻,指出布施的福德果報並不在施主的手中、心中或身中,但亦不相離,其福德隨行卻無形相可見[chunk:19529]。 5. 特殊公案: - 最貧窮者是國王:善順菩薩得到閻浮金鈴後,將其施予波斯匿王,因為國王雖庫藏盈溢,卻因貪得無厭而成為「貧中最貧者」[chunk:18589, 18591]。 - 提婆達多是逆行菩薩:提婆達多生生世世向菩薩索要國城、妻子乃至頭目手足,這實際上是幫助菩薩圓滿布施波羅蜜多的方便法門[chunk:19173]。

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