3.Gifts： Generosity can be divided into material generosity, Dharma generosity or fearlessness generosity. In general, although it is said that “Both material and Dharma generosity are equal with no difference.” This refers to lay Buddhists offering daily needs to monastics, while the monastics repay devotees with teachings of Dharma. Subsequently, both will acquire supreme merits. Strictly speaking, “among all types of generosities, Dharma generosity is most supreme.” Thus, Dharma generosity is still the most extraordinary one, because material generosity is limited, quantified, and is bound to illusion. Furthermore, it only brings benefit in one’s present life and only provides temporary relief. Dharma generosity is limitless, countless, and inexhaustible; Not only does it bring benefits in one’s present life; it can even benefit countless numbers of lifetimes. Hence, the Diamond Sutra states, “If a person, in an act of generosity, were to give away a great trichiliocosm of seven precious jewels, better still to receive and uphold four lines of verses from this sutra, and then teach them to others. The merits that one gains would be greater than generosity of materials, wealth and foods.”

While the greatness of merit acquired from generosity may vary because of the matter, the mind, and the field, the ultimate practice of generosity is formless generosity貤. “Once the wealth entered the mountain gate, the rewards go to the donor.” When one performed giving, one should not attach to form. In other words, when giving, there is no “I” who makes the giving, no people who accept the giving, or the gift that is being given. In addition, there is no expectation for rewards after the act of giving. This merit acquired from the formless giving of “Threefold wheel of essential emptiness” is the greatest merit of all.

《Key Word》
9. Formless generosity：無相布施