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指八福田中之佛田、圣人田、僧田。由恭敬而生功德犹如田生谷物,故称敬田。即对于佛、法、僧三宝恭敬供养,可生无量之福分。优婆塞戒经卷三称之为‘功德田’,为三福田之一。摩诃止观卷十下(大四六·一三八上):‘上不见经佛敬田,(中略)下不见亲恩之德。’[像法决疑经、华严经探玄记卷八]
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