施主體品第三
Chapter 3: The Giver's Body
受者得無量珍寶心大歡喜，施者行少施時心大歡喜，過於受者百千萬倍。能如是施者是為第一行。
The one who receives feels delighted, gaining countless treasures beyond measure. Yet the one who gives, even when offering just a little, feels delight that surpasses the recipient's by a hundred thousand, a million times. To give in this way is the highest form of giving.
成就救濟者， 飲大悲甘露，
菩薩行此行， 永除慳病老。
菩薩悲心以施為體，世間眾生以結使為體，純以眾苦以為一味，為得樂故行悲心施。日以照明為用，月以清涼為性，菩薩以悲為體，智慧及財施安樂於一切，如從歌羅邏乃至老時十時差別，雖至於老不捨嬰孩之相。菩薩虛渴施心救濟眾生亦不捨凡夫，離欲至於非想，不離凡夫之相；菩薩不捨施心救濟眾生亦復如是。欲除施渴當飲大施之水，施渴暫息餘渴不已，愛樂施故。一切眾生依食而存，大悲亦爾，依施而存。菩薩法身不依飲食而得存濟，大悲為食菩薩身存，悲心如火、欲施如飢，施與好食，菩薩樂與無有厭足。悲如大海施如沃焦，救濟心為水如沃焦吞流。欲向菩提以眾生為伴、悲心為體，施無厭足，如海吞眾流無有止息。
一切眾生來， 各各索異物，
菩薩皆施與， 心無有疲惓。
諸苦惱眾生， 盡皆為除滅，
設有未除者， 心無有厭足。
All beings come forth, Each asking for something different; The bodhisattva gives to them all, With a heart that never tires.
For all suffering beings, They entirely remove their pain; If any suffering remains, Their heart knows no weariness.