⊙聞法難，值佛復難；聞思修，信願行難；恭敬親近，力行難；身心至誠，行供養。
⊙「諸佛弟子眾，曾供養諸佛，一切漏已盡，住是最後身，如是諸人等，其力所不堪。」《法華經方便品第二》
⊙曾供養諸佛：奉事供養的意思，對上含有親近、奉事、尊敬之意，至誠以資生物利、最敬禮、身心力行。
⊙四攝法：佈施、利行、愛語、同事。
⊙一切漏已盡：漏盡通者，即漏盡三界煩惱，見、思惑也。
⊙羅漢斷見、思惑盡，不受三界生死，而得神通，是名漏盡通。
【證嚴上人開示】
聞法難
值佛復難
聞思修
信願行難
恭敬親近
力行難
身心至誠
行供養
就是要告訴大家，聽佛法實在是不容易。天下這麼多人，真正能聽到佛法，又是有多少人呢？而且，要能與佛同世更加難。但是，佛法留在人間，我們聽法，我們要用恭敬、尊重的心，要來聽聞佛法。聞法，還要好好思考，思考佛陀的教法，到底是啟示我們什麼？如何能讓我們，身體力行於這條佛陀所說法的康莊大道。能夠發這個願，更需要好好受持，所以聞、思，同時要修行。
修行，更不能欠缺的，就是「信」。我們要有信，我們要立願，我們要身體力行，這才是真實聞、思、修。不過，聽經雖然有聽，我也有在思考，不只是思考，我也在寫論文。會聽，會思考，會寫論文，表示對佛法有在研究。但是，要問自己看看，你是用正信而寫呢？或是為了學問，所以才去聽、去思考，寫出這篇論文？
他寫論文，不一定是真正信受奉行的人，因為他沒有發願，他只是為他的學問在下功夫，所以也沒有身體力行。雖然你能聽聞佛法，也會去思考，不過你不是，立信、立願、立行，所以信、願、行全無，這樣叫做「信願行難」。要聽、要思考，比較容易，但是要身體力行，那就不容易了，貴在身體力行，所以我們要「恭敬親近」。
「恭敬親近」，雖然是不容易，不過，總是比身體力行更容易。表面上看來他很信佛，親近寺院、供養法師，樣樣都能做得到，卻是，力行難。進到寺院，「中午了，是不是用齋？」
「不了，我與外面朋友約好了。」
連一餐素食都感覺很困難，像這樣的人也不少。親近寺院，卻是，內心的道場無法實行。外形的道場，看起來很恭敬親近，內心的道場寸步難行，所以叫做「恭敬親近，力行難」。
「身心至誠，行供養」。最重要的，我們要親近寺院，恭敬三寶，我們必定要身體力行。在身心，要用至誠的心，用行來供養，身體力行的供養，比物質的供養更重要。
所以說起來，學佛法，總是需要我們從內心，聽聞佛法，我們要很恭敬，要有難遇，難得值遇的那種珍貴、恭敬。於佛法，我們要好好受用，要身體力行。
雖然，我們值遇佛難，要遇到佛世是很難，不過，我們的心，心中有法，必定有佛；因為心中有佛，自然行中有法。所以佛、法，都在於我們的一心。我們的心能用，尊重、恭敬的心，佛法永遠都是在我們的周圍，身體力行中，伴隨著我們的日常生活，所以，值佛並不難。
聞、思、修，只要你有信、願、行，我們時時分秒都是在聞法。接著這段(經)文就說：「諸佛弟子眾，曾供養諸佛，一切漏已盡，住是最後身，如是諸人等，其力所不堪」。
諸佛弟子眾
曾供養諸佛
一切漏已盡
住是最後身
如是諸人等
其力所不堪
《法華經方便品第二》
「諸佛弟子眾」，就是在法華會上，佛陀面對所有弟子說的話。「曾供養諸佛」，這些弟子過去與諸佛有緣，應該也是供養過諸佛，或是過去的諸佛的諸佛世中，也有很多隨佛修行、供養諸佛。奉事供養的意思，是對上，含有親近、尊敬之意。不是一定是要用物質來供養，最重要的供養就是至誠，身心力行來供養。
曾供養諸佛：
奉事供養的意思，對上含有
親近、奉事、尊敬之意
至誠以資生物利、
最敬禮、身心力行
當然，佛世的時代，佛也是在人間，同樣也是需要資生之物。所以，供養諸佛的生活，資生之物，這叫做利的供養。同時，不只是物質送過去而已，他還要用最敬禮來供養。甚至他的心與身要力行，從內心的虔誠，從體態的恭敬，從他生活中的待人接物，發心立願，這樣身體力行。這叫做身心力行的供養。
所以供養，有利的供養、敬的供養、行的供養，三種供養。三種供養合一起來，才是真正至誠的供養。
倘若沒有「利」，不是物質的供養，沒關係，過去在印度，貧窮困難的人很多，他親近佛法，他很虔誠，他還能敬的供養。我們入寺院，對三寶起恭敬，入寺院頂禮，對法師的尊重，修行者的恭敬，這也是。甚至我們要對人人、眾生平等的尊重，這也算是供養。因為，自性三寶，人人都有成佛的機會。常不輕菩薩不就是如此嗎？
所以這個「敬」很重要，除了對三寶尊重、敬重，對人人都要有敬重之心，要有禮節。常說「禮就是理」，我們要真正體會道理，就要於禮節中去體會道理。所以，敬禮很重要。
是能去除物質，不必一定要物質的供養，重要的是要行、要敬的供養。那念心的虔誠，那念力行菩薩道的願力，這更重要。所以說，三供養中，敬禮、身心力行，比什麼都重要。
四攝法：
布施
利行
愛語
同事
所以我們於日常生活中「四攝法」，在社會上大家上班、工作，他們能修行嗎？可以啊！他發起一念好心，布施，同事，彼此之間幫助他一下，這也是力量的布施。我們所做的事情要選擇，選擇能夠對人有利益的，這叫做利的布施。
還有愛，愛語，愛語的布施。我們說話要輕柔一些，說的，都要說一些好話，勸人人能和合、互協，這種的話要常常說。在同事與同事之間，彼此要好好接引，人間菩薩招生，在「四攝法」中，能產生出來，這也是供養之一。在社會生活中，無時不都是能供養。所以供養也是很重要。
「一切漏已盡」。「漏」就是煩惱。「漏盡」，煩惱若盡，一切就通達，所以就是「漏盡三界煩惱」。
一切漏已盡：
漏盡通者
即漏盡三界煩惱
見、思、惑也
在欲界有見的煩惱，在色界有思想的煩惱，在無色界有惑、迷惑的煩惱。這三界煩惱都是出於一個心念。這個心念的煩惱，要能漏盡，就是要將這些，見思惑的煩惱去盡，如此就是斷三界煩惱。這三界，見思惑，這些煩惱去盡後，什麼道理不通呢？
我們光是供養諸佛，我們就能通(達)道理嗎？還不能。光是供養諸佛，你若沒有去除這些無明、見思惑，這些無明若沒有去除，要如何能通達道理？所以，要通達、瞭解、體會，佛陀甚深微妙之法，唯有我們就要將這些煩惱將它漏盡，盡除這些煩惱，才能夠透徹瞭解。
所以，羅漢斷見，羅漢已經將這些見思惑斷除，世間一切的一切，對他而言已經很淡泊，沒有這些煩惱。修至四果羅漢，不受三界生死，又得神通。
羅漢斷見、思惑盡
不受三界生死
而得神通
是名漏盡通
不受三界生死，意思就是說沒有這些見思惑，於他的內心生滅，已經能夠去除，所以不受三界生死。也是得了神通，這叫做「漏盡通」。已經是將這些惑，就是「知」的障礙，已經去除了，漏盡，煩惱去除，所以他能證得四果羅漢。
「住是最後身」，就是說，最後這個身軀，最後的「有」。過去說過了，分段生死，一段一段的生死，因為因緣果報，牽引我們來人間，幾十年的時間，就是叫做分段生死。在這分段生死，因緣果報，由不得我們自己。但是，羅漢有在修清淨行，他了徹苦、集、滅、道，他瞭解，所以開始清淨身心。他能去除、洗滌他內心的貪、瞋、癡，這就叫做「最後身」——這輩子的這個身軀，這輩子的這些煩惱全都去除。
還有「後身菩薩」，即在生死中，最後一次的受生。菩薩，也有新發意的菩薩，大家在修行。無論是羅漢，發心的菩薩，以為已經隨佛修行，「住是最後身」，以為是這樣。但是，這還有一段很長的路，這種最後身，還未到佛的等覺。
不過，真正等覺的菩薩，與覺悟後的諸佛，他是不捨眾生，他還要再進一步回歸娑婆，發大心，立大願。菩薩應該，「眾生無邊誓願度，佛道無上誓願成」，一定要到這樣的程度。不是自己的分段、分段，這樣就叫做，我樣樣都通徹了，我全都沒有煩惱，我這樣已經成就了。這樣還不夠。
所以，雖然是「住是最後身，如是諸人等，其力所不堪」。還是不堪，不堪什麼？不堪受大法。我們的智慧，還無法瞭解佛內心最深的法，還無法瞭解。所以，雖然一段一段的，他已經漸漸接近了，但是到這段(經文)就說，「如是諸人等，其力所不堪」。
難施此法，要展現給大家知道這個法，雖然你們的內心有，我的內心有，人人的內心都有，我們在修行，我們覺得「我已經知道」，你知道的都是外在的法，還未真正往內找到，我們真實一乘實相的，那個道理的法，還未到位，所以叫做「其力所不堪」。
所以我們要用心，時時用心，步步精進，我們才能達至聞法，將法與我們的心合在一起，這就是我們要用心聽法。在聞、思、修，我們要信、願、行。我們要恭敬親近，佛法，不要離開我們的心，要身體力行，身心要至誠，同時我們要力行供養。
剛才所說的供養，是在我們的行為上，好好供養，對人人要好好恭敬。未來佛，說不定也有過去的菩薩，在你們的周圍。總而言之，我們時時要培養這分對人恭敬、對事恭敬，自然對佛與法就能恭敬。至誠的恭敬，叫做供養。好吧，各位，學佛、聽法，一定要時時多用心。
Explanations by Master Cheng-Yan
Subject: Make Offerings with Utmost Sincerity (身心至誠行供養)
Date: January. 07. 2014
“Listening to the Dharma and encountering Buddhas is difficult. Listening, contemplating an practicing, and having faith, vows and actions is difficult. Respecting and drawing near [Buddhas] is difficult and practicing even more so. With utmost respect in body and mind, make offerings through actions.”
This tells us that listening to the Dharma is really not easy. There are billions of people in the world but how many have a chance to listen to the Dharma? To be able to live in the same era as the Buddha is even more difficult. Yet, the Buddha-Dharma remains in the world. When we listen to the Dharma, we need to do so respectfully. After listening to it, we must also contemplate what it is really trying to tell us and how it can help us walk this broad path that the Buddha is teaching us. If we can make this vow, we need to accept and practice His teachings. Therefore, as we listen and contemplate, we must also engage in spiritual practice.
In our practice, one thing we cannot lack is “faith”. We need to have path, we need to make vows and we need to put them into practice. This is how we truly listen, contemplate and practice. Some people may listen to teachings and then contemplate them. Not only do they contemplate them, they write commentaries about them. By listening, contemplating and writing, they show that they are studying the Dharma. But they need to ask themselves, is it out of Right Faith or for academic purposes that they listen, contemplate and then write such commentaries? Those who write commentaries may not necessarily be people who have faithfully accepted and practiced [the teachings]. They may not have made vows and are only working hard for academic achievement, so they are not spiritual practitioners. Although you can listen to the Dharma and contemplate its meaning, you may not have established faith, vows and practices. This is why “having faith, vows and practices is difficult.”
To listen and to contemplate are relatively easy, but to put it into practice is not easy at all. The value is in the physical practice. So, we choose to “be respectfully and draw near the Buddha.” Although it is also not very easy, it is at least easier than actual practice. Some may seem to have deep faith in the Buddha because they often visit temples and make offerings to Dharma Masters. They do all kinds of things except putting the teachings into practice.
At the temple, [they are asked,] “It’s noon, will you stay to eat with us?” “No, I already have a date with friends.” [They find] eating even a single vegetarian meal very difficult. This type of person is not a minority. They draw near temples, but are not practicing in their internal training ground.
Externally, they appear respectful and are always visiting spiritual training centers.
Are not practicing in their internal training group are always visiting spiritual training centers.Internally, they are unable to make progress.Therefore, “practicing is more difficult than being respectful and drawing near.With respect in body and mind, make offerings through actions.”
More importantly, when we go to temples and pay respect to the Three Treasures, we must engage in spiritual practice.With utmost sincerity of body and mind, we make offerings of conduct.Offerings of conduct are more important than material offerings.
So as we learn the Buddha’s Way we must always listen with our hearts.
In listening, we must be very respectful, feeling how very precious it is to encounter the teachings.As for the Dharma after listening, we must utilize and practice it.
Although encountering the Buddha is difficult, if there is Dharma in our hearts, we can then realize the Buddha within.And if the Buddha is in our hearts, naturally there will be Dharma in our actions.
So, the Buddha and the Dharma must remain in our hearts.If we respect them, the Buddha and the Dharma will always be with us and in our actions as we go about our days.Then, encountering the Buddha is not difficult.We can listen, contemplate and practice.As long as we have faith, make vows, take actions, in every moment, we are listening to teachings.
The following verses in the sutra states, “The assembly of the Buddha’s disciples have made offerings to all Buddhas.[They] have exhausted all Leak and are living in their final bodies.But even people such as these do not have the power required.The assembly of the Buddha’s disciples.”
This is the Buddha speaking to His disciples at the Lotus Dharma-assembly.“[They] have made offerings to all Buddhas.”These disciples, in the past, had [good karmic] affinities with all Buddhas.Likely, they made offerings to all Buddhas or had followed them in spiritual practice when.They were in this world previously.
Making offerings to and serving all Buddhas means they draw near to and respect them.Material offerings are not a necessity.The most important way to make offerings is to practice with utmost sincerity.
Of course, when the Buddha was living in this world, He also needed life-sustaining goods.So, offering things to sustain His life was called an offering of wealth.At the same time, they were not only contributing material goods; they also made offerings of respect courtesy.This manifested through their bodies and minds, through heartfelt sincerity and physical displays of respect.They aspired and vowed to practice [teachings] in their dealings with people and matters.This is putting the Dharma in to practice, which is an offering of the body and mind.So, there are offerings of wealth, of reverence and of conduct.
These are the three types of offerings.When these three are offered together, that is indeed an offering of utmost sincerity.Even if there is no “wealth,” no offering material goods, it does not matter.In the past, in India, there were many poor people, but they drew near the Dharma with great reverence.They made their offerings through reverence.
When we enter a monastery, we respectfully prostrate to the Three Treasures to show our respect for Dharma Masters and spiritual practitioners.This is also [an offering].And when we treat everyone and all living beings with the same respect, it is also an offering of reverence.Because we all have the Three Treasures in our self-nature, we all have the chance to attain Buddhahood
Didn’t Never-Slighting Bodhisattva believe this? So, “reverence” is very important. In addition to respecting the Three Treasures, we treat everyone with respect and courtesy.
I often say, “Courtesy is a principle”. If we truly want to comprehend principles, we need to be courteous in our actions. Therefore, respect and courtesy are very important. We do not necessarily need to make material offerings. More important are offerings of conduct and reverence. Our reverence and our will to walk the Bodhisattva-path are more important.
Thus, among the three types of offerings, reverence and conduct of the body and mind are more important than anything else.
So, in our daily living, can we practice the Four All-Embracing Virtues in society as we go about our work? Yes, we can awaken our kindness and give charitably. We can also work collaboratively and help each other. This is also giving of one’s strength. We must choose the courses of action that benefit others. This is the giving of wealth. Furthermore, speaking kind words is also a form of giving. We can speak a little softer and choose to say positive things that may encourage people to work together and help each other. We must often speak in this way. As we work with others, we must help and guide each other, so we can recruit Living Bodhisattvas. The Four All-Embracing Virtues can give rise to all this. This is also a form of offering. When we live in society, we are constantly making offerings. So, making offerings is important.
“They have exhausted all Leaks.”Leaks are afflictions. “Ending all Leaks” means that when all afflictions are eliminated, we can thoroughly understand everything. So, we must “eliminate afflictions of the Three Realms”.
In the desire realm, there are afflictions of views. In the form realm, there are afflictions of thinking. In the formless realm, there are afflictions of delusions. The afflictions of the Three Realms arise from the mind. With these afflictions in our minds, if we want to end all Leaks, we must eliminate views, thinking and delusions. To do this, we must eliminate afflictions of the Three Realms. After we thoroughly eliminate these views, thinking and delusions, what principles won’t we thoroughly understand? If we must make offerings to all Buddhas, will we thoroughly understand all principles? Not yet, if we only make offerings but do not eliminate ignorance and views, thinking and delusions, how will we thoroughly understand the principles? The only way to understand and thoroughly realize the Buddha’s profound, wondrous Dharma is to completely and our Leaks. Only by completely eliminating our afflictions can we achieve thorough understanding.
Therefore, Arhats have already thoroughly exhausted these delusions of views and thinking. Nothing in the world troubles them, so they do not have afflictions and have attained the fourth fruit of Arhatship, no longer trapped in samsara in the Three Realms. They have also attained spiritual powers.
Transcending samsara in the Three Realms means being free of views, thinking and delusions. They can eliminate thoughts that arise and cease in their minds, so they are no longer subject to cyclic existence in the Three Realms. They have also attained spiritual powers, such as “the power of ending all Leaks.” They have already eliminated these delusions, the obstruction of “knowledge”. They ended all Leaks and eliminated afflictions, so they could attain the fourth fruit of Arhatship. “Living in their final body” means that this physical body is their last form of “existence”. I have spoken about fragmentary samsara. We experience cyclic existence in fragments because the law of karma leads us to this world for decades at a time. This is called fragmentary samsara.
During fragmentary samsara, the law of karma is not within our control. But Arhats are engaged in purifying practices. They thoroughly understand the Four Noble Truths, so they have begun to purifying body and mind. They can eliminate and wash away the greed, anger and ignorance in their minds. So, this is their “final body” because they will completely eliminate these afflictions. There are also “final body Bodhisattvas” who are experiencing their last lifetime in cyclic existence. There are also newly-inspired Bodhisattvas. They are all engaged in spiritual practice. Whether they are Arhats or newly-inspired Bodhisattvas, they believe that by following the Buddha, they are “living in their final body.” This is what they believe, but there is still a long way to go. This final body has not yet achieved the Buddha’s universal enlightenment. But Bodhisattvas of equal enlightenment and the enlightened Buddhas will not abandon sentient beings.They take the next step of returning to this world and form great aspirations and vows. So, Bodhisattvas have resolved this: “There are countless sentient beings, and I vow to deliver them all.” “The path of the Buddha is unsurpassed, and I vow to accomplish it.”
They must have this level of [commitment]. This is not about their fragmentary existence. To just say, “I have thoroughly understood everything.” “I am free from afflictions.” “I have accomplished my attainment” This is still not enough. Although they are “living in their final body, even people such as these do not have the power required.”
What are they still incapable of? Of accepting great teachings. In their wisdom, they still cannot comprehend the most profound Dharma in the Buddha’s heart. They still cannot comprehend it.
Although they are getting closer, cycle by cycle, this part of the sutra states, “even people such as these do not have the power required”.It is difficult to teach this Dharma, to demonstrate this Dharma to everyone, even though it is within you and me, within all of us. We engage in spiritual practice, and we think “I already know [everything],” but what we know are external principles. We still have not looked within and found principles of the ultimate reality of the One Vehicle.We are not there yet, so we “do not have the power required.”
Therefore, we must put our hearts into this, always be mindful and consistently make progress. Then we can reach the stage where we can listen to the Dharma and unite it with our minds. This is why we must mindfully listen to the Dharma. When listening, contemplating and practicing, we need to have faith, make vows and take action.
We need to respectfully draw near the Dharma, so the Dharma will not leave our hearts. We must practice it, in body and mind, with utmost sincerity. We also need to make offerings of conduct.
The offerings I just mentioned are offerings made through our behavior. We must deeply respect everyone because we are encountering future Buddha and past Bodhisattvas all around us.All in all, if we constantly cultivate this reverence for people and matters, naturally we will respect the Buddha and Dharma. This utmost sincerity is an offering Alright everybody, as we learn Buddha’s Way and listen to teachings, we must always be mindful.
(Source: Da Ai TV – Wisdom at Dawn program – Explanation by Master Chen-Yen)
⊙「諸佛弟子眾，曾供養諸佛，一切漏已盡，住是最後身，如是諸人等，其力所不堪。」《法華經方便品第二》
⊙曾供養諸佛：奉事供養的意思，對上含有親近、奉事、尊敬之意，至誠以資生物利、最敬禮、身心力行。
⊙四攝法：佈施、利行、愛語、同事。
⊙一切漏已盡：漏盡通者，即漏盡三界煩惱，見、思惑也。
⊙羅漢斷見、思惑盡，不受三界生死，而得神通，是名漏盡通。
【證嚴上人開示】
聞法難
值佛復難
聞思修
信願行難
恭敬親近
力行難
身心至誠
行供養
就是要告訴大家，聽佛法實在是不容易。天下這麼多人，真正能聽到佛法，又是有多少人呢？而且，要能與佛同世更加難。但是，佛法留在人間，我們聽法，我們要用恭敬、尊重的心，要來聽聞佛法。聞法，還要好好思考，思考佛陀的教法，到底是啟示我們什麼？如何能讓我們，身體力行於這條佛陀所說法的康莊大道。能夠發這個願，更需要好好受持，所以聞、思，同時要修行。
修行，更不能欠缺的，就是「信」。我們要有信，我們要立願，我們要身體力行，這才是真實聞、思、修。不過，聽經雖然有聽，我也有在思考，不只是思考，我也在寫論文。會聽，會思考，會寫論文，表示對佛法有在研究。但是，要問自己看看，你是用正信而寫呢？或是為了學問，所以才去聽、去思考，寫出這篇論文？
他寫論文，不一定是真正信受奉行的人，因為他沒有發願，他只是為他的學問在下功夫，所以也沒有身體力行。雖然你能聽聞佛法，也會去思考，不過你不是，立信、立願、立行，所以信、願、行全無，這樣叫做「信願行難」。要聽、要思考，比較容易，但是要身體力行，那就不容易了，貴在身體力行，所以我們要「恭敬親近」。
「恭敬親近」，雖然是不容易，不過，總是比身體力行更容易。表面上看來他很信佛，親近寺院、供養法師，樣樣都能做得到，卻是，力行難。進到寺院，「中午了，是不是用齋？」
「不了，我與外面朋友約好了。」
連一餐素食都感覺很困難，像這樣的人也不少。親近寺院，卻是，內心的道場無法實行。外形的道場，看起來很恭敬親近，內心的道場寸步難行，所以叫做「恭敬親近，力行難」。
「身心至誠，行供養」。最重要的，我們要親近寺院，恭敬三寶，我們必定要身體力行。在身心，要用至誠的心，用行來供養，身體力行的供養，比物質的供養更重要。
所以說起來，學佛法，總是需要我們從內心，聽聞佛法，我們要很恭敬，要有難遇，難得值遇的那種珍貴、恭敬。於佛法，我們要好好受用，要身體力行。
雖然，我們值遇佛難，要遇到佛世是很難，不過，我們的心，心中有法，必定有佛；因為心中有佛，自然行中有法。所以佛、法，都在於我們的一心。我們的心能用，尊重、恭敬的心，佛法永遠都是在我們的周圍，身體力行中，伴隨著我們的日常生活，所以，值佛並不難。
聞、思、修，只要你有信、願、行，我們時時分秒都是在聞法。接著這段(經)文就說：「諸佛弟子眾，曾供養諸佛，一切漏已盡，住是最後身，如是諸人等，其力所不堪」。
諸佛弟子眾
曾供養諸佛
一切漏已盡
住是最後身
如是諸人等
其力所不堪
《法華經方便品第二》
「諸佛弟子眾」，就是在法華會上，佛陀面對所有弟子說的話。「曾供養諸佛」，這些弟子過去與諸佛有緣，應該也是供養過諸佛，或是過去的諸佛的諸佛世中，也有很多隨佛修行、供養諸佛。奉事供養的意思，是對上，含有親近、尊敬之意。不是一定是要用物質來供養，最重要的供養就是至誠，身心力行來供養。
曾供養諸佛：
奉事供養的意思，對上含有
親近、奉事、尊敬之意
至誠以資生物利、
最敬禮、身心力行
當然，佛世的時代，佛也是在人間，同樣也是需要資生之物。所以，供養諸佛的生活，資生之物，這叫做利的供養。同時，不只是物質送過去而已，他還要用最敬禮來供養。甚至他的心與身要力行，從內心的虔誠，從體態的恭敬，從他生活中的待人接物，發心立願，這樣身體力行。這叫做身心力行的供養。
所以供養，有利的供養、敬的供養、行的供養，三種供養。三種供養合一起來，才是真正至誠的供養。
倘若沒有「利」，不是物質的供養，沒關係，過去在印度，貧窮困難的人很多，他親近佛法，他很虔誠，他還能敬的供養。我們入寺院，對三寶起恭敬，入寺院頂禮，對法師的尊重，修行者的恭敬，這也是。甚至我們要對人人、眾生平等的尊重，這也算是供養。因為，自性三寶，人人都有成佛的機會。常不輕菩薩不就是如此嗎？
所以這個「敬」很重要，除了對三寶尊重、敬重，對人人都要有敬重之心，要有禮節。常說「禮就是理」，我們要真正體會道理，就要於禮節中去體會道理。所以，敬禮很重要。
是能去除物質，不必一定要物質的供養，重要的是要行、要敬的供養。那念心的虔誠，那念力行菩薩道的願力，這更重要。所以說，三供養中，敬禮、身心力行，比什麼都重要。
四攝法：
布施
利行
愛語
同事
所以我們於日常生活中「四攝法」，在社會上大家上班、工作，他們能修行嗎？可以啊！他發起一念好心，布施，同事，彼此之間幫助他一下，這也是力量的布施。我們所做的事情要選擇，選擇能夠對人有利益的，這叫做利的布施。
還有愛，愛語，愛語的布施。我們說話要輕柔一些，說的，都要說一些好話，勸人人能和合、互協，這種的話要常常說。在同事與同事之間，彼此要好好接引，人間菩薩招生，在「四攝法」中，能產生出來，這也是供養之一。在社會生活中，無時不都是能供養。所以供養也是很重要。
「一切漏已盡」。「漏」就是煩惱。「漏盡」，煩惱若盡，一切就通達，所以就是「漏盡三界煩惱」。
一切漏已盡：
漏盡通者
即漏盡三界煩惱
見、思、惑也
在欲界有見的煩惱，在色界有思想的煩惱，在無色界有惑、迷惑的煩惱。這三界煩惱都是出於一個心念。這個心念的煩惱，要能漏盡，就是要將這些，見思惑的煩惱去盡，如此就是斷三界煩惱。這三界，見思惑，這些煩惱去盡後，什麼道理不通呢？
我們光是供養諸佛，我們就能通(達)道理嗎？還不能。光是供養諸佛，你若沒有去除這些無明、見思惑，這些無明若沒有去除，要如何能通達道理？所以，要通達、瞭解、體會，佛陀甚深微妙之法，唯有我們就要將這些煩惱將它漏盡，盡除這些煩惱，才能夠透徹瞭解。
所以，羅漢斷見，羅漢已經將這些見思惑斷除，世間一切的一切，對他而言已經很淡泊，沒有這些煩惱。修至四果羅漢，不受三界生死，又得神通。
羅漢斷見、思惑盡
不受三界生死
而得神通
是名漏盡通
不受三界生死，意思就是說沒有這些見思惑，於他的內心生滅，已經能夠去除，所以不受三界生死。也是得了神通，這叫做「漏盡通」。已經是將這些惑，就是「知」的障礙，已經去除了，漏盡，煩惱去除，所以他能證得四果羅漢。
「住是最後身」，就是說，最後這個身軀，最後的「有」。過去說過了，分段生死，一段一段的生死，因為因緣果報，牽引我們來人間，幾十年的時間，就是叫做分段生死。在這分段生死，因緣果報，由不得我們自己。但是，羅漢有在修清淨行，他了徹苦、集、滅、道，他瞭解，所以開始清淨身心。他能去除、洗滌他內心的貪、瞋、癡，這就叫做「最後身」——這輩子的這個身軀，這輩子的這些煩惱全都去除。
還有「後身菩薩」，即在生死中，最後一次的受生。菩薩，也有新發意的菩薩，大家在修行。無論是羅漢，發心的菩薩，以為已經隨佛修行，「住是最後身」，以為是這樣。但是，這還有一段很長的路，這種最後身，還未到佛的等覺。
不過，真正等覺的菩薩，與覺悟後的諸佛，他是不捨眾生，他還要再進一步回歸娑婆，發大心，立大願。菩薩應該，「眾生無邊誓願度，佛道無上誓願成」，一定要到這樣的程度。不是自己的分段、分段，這樣就叫做，我樣樣都通徹了，我全都沒有煩惱，我這樣已經成就了。這樣還不夠。
所以，雖然是「住是最後身，如是諸人等，其力所不堪」。還是不堪，不堪什麼？不堪受大法。我們的智慧，還無法瞭解佛內心最深的法，還無法瞭解。所以，雖然一段一段的，他已經漸漸接近了，但是到這段(經文)就說，「如是諸人等，其力所不堪」。
難施此法，要展現給大家知道這個法，雖然你們的內心有，我的內心有，人人的內心都有，我們在修行，我們覺得「我已經知道」，你知道的都是外在的法，還未真正往內找到，我們真實一乘實相的，那個道理的法，還未到位，所以叫做「其力所不堪」。
所以我們要用心，時時用心，步步精進，我們才能達至聞法，將法與我們的心合在一起，這就是我們要用心聽法。在聞、思、修，我們要信、願、行。我們要恭敬親近，佛法，不要離開我們的心，要身體力行，身心要至誠，同時我們要力行供養。
剛才所說的供養，是在我們的行為上，好好供養，對人人要好好恭敬。未來佛，說不定也有過去的菩薩，在你們的周圍。總而言之，我們時時要培養這分對人恭敬、對事恭敬，自然對佛與法就能恭敬。至誠的恭敬，叫做供養。好吧，各位，學佛、聽法，一定要時時多用心。
Explanations by Master Cheng-Yan
Subject: Make Offerings with Utmost Sincerity (身心至誠行供養)
Date: January. 07. 2014
“Listening to the Dharma and encountering Buddhas is difficult. Listening, contemplating an practicing, and having faith, vows and actions is difficult. Respecting and drawing near [Buddhas] is difficult and practicing even more so. With utmost respect in body and mind, make offerings through actions.”
This tells us that listening to the Dharma is really not easy. There are billions of people in the world but how many have a chance to listen to the Dharma? To be able to live in the same era as the Buddha is even more difficult. Yet, the Buddha-Dharma remains in the world. When we listen to the Dharma, we need to do so respectfully. After listening to it, we must also contemplate what it is really trying to tell us and how it can help us walk this broad path that the Buddha is teaching us. If we can make this vow, we need to accept and practice His teachings. Therefore, as we listen and contemplate, we must also engage in spiritual practice.
In our practice, one thing we cannot lack is “faith”. We need to have path, we need to make vows and we need to put them into practice. This is how we truly listen, contemplate and practice. Some people may listen to teachings and then contemplate them. Not only do they contemplate them, they write commentaries about them. By listening, contemplating and writing, they show that they are studying the Dharma. But they need to ask themselves, is it out of Right Faith or for academic purposes that they listen, contemplate and then write such commentaries? Those who write commentaries may not necessarily be people who have faithfully accepted and practiced [the teachings]. They may not have made vows and are only working hard for academic achievement, so they are not spiritual practitioners. Although you can listen to the Dharma and contemplate its meaning, you may not have established faith, vows and practices. This is why “having faith, vows and practices is difficult.”
To listen and to contemplate are relatively easy, but to put it into practice is not easy at all. The value is in the physical practice. So, we choose to “be respectfully and draw near the Buddha.” Although it is also not very easy, it is at least easier than actual practice. Some may seem to have deep faith in the Buddha because they often visit temples and make offerings to Dharma Masters. They do all kinds of things except putting the teachings into practice.
At the temple, [they are asked,] “It’s noon, will you stay to eat with us?” “No, I already have a date with friends.” [They find] eating even a single vegetarian meal very difficult. This type of person is not a minority. They draw near temples, but are not practicing in their internal training ground.
Externally, they appear respectful and are always visiting spiritual training centers.
Are not practicing in their internal training group are always visiting spiritual training centers.Internally, they are unable to make progress.Therefore, “practicing is more difficult than being respectful and drawing near.With respect in body and mind, make offerings through actions.”
More importantly, when we go to temples and pay respect to the Three Treasures, we must engage in spiritual practice.With utmost sincerity of body and mind, we make offerings of conduct.Offerings of conduct are more important than material offerings.
So as we learn the Buddha’s Way we must always listen with our hearts.
In listening, we must be very respectful, feeling how very precious it is to encounter the teachings.As for the Dharma after listening, we must utilize and practice it.
Although encountering the Buddha is difficult, if there is Dharma in our hearts, we can then realize the Buddha within.And if the Buddha is in our hearts, naturally there will be Dharma in our actions.
So, the Buddha and the Dharma must remain in our hearts.If we respect them, the Buddha and the Dharma will always be with us and in our actions as we go about our days.Then, encountering the Buddha is not difficult.We can listen, contemplate and practice.As long as we have faith, make vows, take actions, in every moment, we are listening to teachings.
The following verses in the sutra states, “The assembly of the Buddha’s disciples have made offerings to all Buddhas.[They] have exhausted all Leak and are living in their final bodies.But even people such as these do not have the power required.The assembly of the Buddha’s disciples.”
This is the Buddha speaking to His disciples at the Lotus Dharma-assembly.“[They] have made offerings to all Buddhas.”These disciples, in the past, had [good karmic] affinities with all Buddhas.Likely, they made offerings to all Buddhas or had followed them in spiritual practice when.They were in this world previously.
Making offerings to and serving all Buddhas means they draw near to and respect them.Material offerings are not a necessity.The most important way to make offerings is to practice with utmost sincerity.
Of course, when the Buddha was living in this world, He also needed life-sustaining goods.So, offering things to sustain His life was called an offering of wealth.At the same time, they were not only contributing material goods; they also made offerings of respect courtesy.This manifested through their bodies and minds, through heartfelt sincerity and physical displays of respect.They aspired and vowed to practice [teachings] in their dealings with people and matters.This is putting the Dharma in to practice, which is an offering of the body and mind.So, there are offerings of wealth, of reverence and of conduct.
These are the three types of offerings.When these three are offered together, that is indeed an offering of utmost sincerity.Even if there is no “wealth,” no offering material goods, it does not matter.In the past, in India, there were many poor people, but they drew near the Dharma with great reverence.They made their offerings through reverence.
When we enter a monastery, we respectfully prostrate to the Three Treasures to show our respect for Dharma Masters and spiritual practitioners.This is also [an offering].And when we treat everyone and all living beings with the same respect, it is also an offering of reverence.Because we all have the Three Treasures in our self-nature, we all have the chance to attain Buddhahood
Didn’t Never-Slighting Bodhisattva believe this? So, “reverence” is very important. In addition to respecting the Three Treasures, we treat everyone with respect and courtesy.
I often say, “Courtesy is a principle”. If we truly want to comprehend principles, we need to be courteous in our actions. Therefore, respect and courtesy are very important. We do not necessarily need to make material offerings. More important are offerings of conduct and reverence. Our reverence and our will to walk the Bodhisattva-path are more important.
Thus, among the three types of offerings, reverence and conduct of the body and mind are more important than anything else.
So, in our daily living, can we practice the Four All-Embracing Virtues in society as we go about our work? Yes, we can awaken our kindness and give charitably. We can also work collaboratively and help each other. This is also giving of one’s strength. We must choose the courses of action that benefit others. This is the giving of wealth. Furthermore, speaking kind words is also a form of giving. We can speak a little softer and choose to say positive things that may encourage people to work together and help each other. We must often speak in this way. As we work with others, we must help and guide each other, so we can recruit Living Bodhisattvas. The Four All-Embracing Virtues can give rise to all this. This is also a form of offering. When we live in society, we are constantly making offerings. So, making offerings is important.
“They have exhausted all Leaks.”Leaks are afflictions. “Ending all Leaks” means that when all afflictions are eliminated, we can thoroughly understand everything. So, we must “eliminate afflictions of the Three Realms”.
In the desire realm, there are afflictions of views. In the form realm, there are afflictions of thinking. In the formless realm, there are afflictions of delusions. The afflictions of the Three Realms arise from the mind. With these afflictions in our minds, if we want to end all Leaks, we must eliminate views, thinking and delusions. To do this, we must eliminate afflictions of the Three Realms. After we thoroughly eliminate these views, thinking and delusions, what principles won’t we thoroughly understand? If we must make offerings to all Buddhas, will we thoroughly understand all principles? Not yet, if we only make offerings but do not eliminate ignorance and views, thinking and delusions, how will we thoroughly understand the principles? The only way to understand and thoroughly realize the Buddha’s profound, wondrous Dharma is to completely and our Leaks. Only by completely eliminating our afflictions can we achieve thorough understanding.
Therefore, Arhats have already thoroughly exhausted these delusions of views and thinking. Nothing in the world troubles them, so they do not have afflictions and have attained the fourth fruit of Arhatship, no longer trapped in samsara in the Three Realms. They have also attained spiritual powers.
Transcending samsara in the Three Realms means being free of views, thinking and delusions. They can eliminate thoughts that arise and cease in their minds, so they are no longer subject to cyclic existence in the Three Realms. They have also attained spiritual powers, such as “the power of ending all Leaks.” They have already eliminated these delusions, the obstruction of “knowledge”. They ended all Leaks and eliminated afflictions, so they could attain the fourth fruit of Arhatship. “Living in their final body” means that this physical body is their last form of “existence”. I have spoken about fragmentary samsara. We experience cyclic existence in fragments because the law of karma leads us to this world for decades at a time. This is called fragmentary samsara.
During fragmentary samsara, the law of karma is not within our control. But Arhats are engaged in purifying practices. They thoroughly understand the Four Noble Truths, so they have begun to purifying body and mind. They can eliminate and wash away the greed, anger and ignorance in their minds. So, this is their “final body” because they will completely eliminate these afflictions. There are also “final body Bodhisattvas” who are experiencing their last lifetime in cyclic existence. There are also newly-inspired Bodhisattvas. They are all engaged in spiritual practice. Whether they are Arhats or newly-inspired Bodhisattvas, they believe that by following the Buddha, they are “living in their final body.” This is what they believe, but there is still a long way to go. This final body has not yet achieved the Buddha’s universal enlightenment. But Bodhisattvas of equal enlightenment and the enlightened Buddhas will not abandon sentient beings.They take the next step of returning to this world and form great aspirations and vows. So, Bodhisattvas have resolved this: “There are countless sentient beings, and I vow to deliver them all.” “The path of the Buddha is unsurpassed, and I vow to accomplish it.”
They must have this level of [commitment]. This is not about their fragmentary existence. To just say, “I have thoroughly understood everything.” “I am free from afflictions.” “I have accomplished my attainment” This is still not enough. Although they are “living in their final body, even people such as these do not have the power required.”
What are they still incapable of? Of accepting great teachings. In their wisdom, they still cannot comprehend the most profound Dharma in the Buddha’s heart. They still cannot comprehend it.
Although they are getting closer, cycle by cycle, this part of the sutra states, “even people such as these do not have the power required”.It is difficult to teach this Dharma, to demonstrate this Dharma to everyone, even though it is within you and me, within all of us. We engage in spiritual practice, and we think “I already know [everything],” but what we know are external principles. We still have not looked within and found principles of the ultimate reality of the One Vehicle.We are not there yet, so we “do not have the power required.”
Therefore, we must put our hearts into this, always be mindful and consistently make progress. Then we can reach the stage where we can listen to the Dharma and unite it with our minds. This is why we must mindfully listen to the Dharma. When listening, contemplating and practicing, we need to have faith, make vows and take action.
We need to respectfully draw near the Dharma, so the Dharma will not leave our hearts. We must practice it, in body and mind, with utmost sincerity. We also need to make offerings of conduct.
The offerings I just mentioned are offerings made through our behavior. We must deeply respect everyone because we are encountering future Buddha and past Bodhisattvas all around us.All in all, if we constantly cultivate this reverence for people and matters, naturally we will respect the Buddha and Dharma. This utmost sincerity is an offering Alright everybody, as we learn Buddha’s Way and listen to teachings, we must always be mindful.
(Source: Da Ai TV – Wisdom at Dawn program – Explanation by Master Chen-Yen)
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