**보시**는 자비심으로써 다른 이에게 조건 없이 물건을 주는 것을 말한다. 즉, 봉사활동을 말한다."布施" , 星雲. 佛光大辭典(불광대사전) 3판:
布施
梵語 dāna，巴利語同。音譯為檀那、柁那、檀。又稱施。或為梵語 dakṣiṇā 之譯，音譯為達嚫（嚫又作䞋）、大嚫、嚫，意譯為財施、施頌、嚫施。即以慈悲心而施福利與人之義。蓋布施原為佛陀勸導優婆塞等之行法，其本義乃以衣、食等物施與大德及貧窮者；至大乘時代，則為六波羅蜜之一，再加上法施、無畏施二者，擴大布施之意義。亦即指施與他人以財物、體力、智慧等，為他人造福成智而求得累積功德，以致解脫之一種修行方法。大乘義章卷十二解釋布施之義：以己財事分散與他，稱為布；惙己惠人，稱為施。小乘布施之目的，在破除個人吝嗇與貪心，以免除未來世之貧困，大乘則與大慈大悲之教義聯結，用於超度眾生。
施財之人，稱為檀越（梵 dānapati，布施主之意，意譯為施主、檀那主，簡稱為檀那）；而所施之財物，稱為嚫資、嚫財、嚫金、嚫錢、堂嚫（對僧堂之僧施物之意）、俵嚫（分與施物之意）、信施（信徒施物之意）。此外，獻上錢財，稱為上嚫；施物供於佛前，稱為下嚫。於日本，信者所屬之寺院，稱為檀那寺；而道場所屬之信者，稱為檀家、檀中、檀徒、檀方。
布施乃六念之一（念施），四攝法之一（布施攝），六波羅蜜及十波羅蜜之一（布施波羅蜜、檀波羅蜜）。布施能使人遠離貪心，如對佛、僧、貧窮人布施衣、食等物資，必能招感幸福之果報。又向人宣說正法，令得功德利益，稱為法施。使人離開種種恐怖，稱為無畏施。財施與法施稱為二種施；若加無畏施，則稱三種施。以上三施係菩薩所必行者。其中法施之功德較財施為大。布施若以遠離貪心與期開悟為目的，則稱為清淨施；反之則稱不清淨施。至於法施，勸人生於人天之說教，稱為世間法施；而勸人成佛之教法（三十七菩提分法及三解脫門），稱為出世法施。此外，關於施、施波羅蜜之區別，據優婆塞戒經卷二載，聲聞、緣覺、凡夫、外道之施，及菩薩在初二阿僧祇劫所行之施，稱為施；而菩薩於第三阿僧祇劫所行之施，則稱為施波羅蜜。
"布施(보시)" , 운허. 불교사전:
布施(보시)

대지도론 제11권에 따르면, 보시를 행하면 6근(六根)이 청정해지고 유익한 마음[善欲心]이 생겨난다. 그리고 공덕의 과보를 만나게 된다.용수 조, 구마라집 한역(T.1509). 대지도론(阿毘達磨俱舍論) [https://tripitaka.cbeta.org/T25n1509_011?format=line#0141b01 제11권]. 대정신수대장경. T25, No. 1509, CBETA:
T25n1509_p0141b01║布施時六根清淨，善欲心生，善欲心生故內
T25n1509_p0141b02║心清淨；觀果報功德故信心生，身心柔軟
T25n1509_p0141b03║故喜樂生，喜樂生故得一心，得一心故實
용수 지음, 후진 구자국 구마라집 한역, 김성구 번역/김형준 개역. . 대지도론 [https://kabc.dongguk.edu/m/content/view?itemId=ABC_IT&cate=bookName&depth=3&upPath=C&dataId=ABC_IT_K0549_T_011 제11권]:
 6근이 청정해지는 것은 12연기에 의하면 비리작의를 제거하는 환멸연기에서 핵심적인 부분이다.(참고: 십이연기설#(6) 촉(觸)) 유익한 마음은 공덕 즉 선업(유익한 업)을 쌓는 작용을 하고 쌓인 공덕은 좋은 과보를 만나게 한다. 또한 대지도론에 따르면, 보시를 할 때 '근접 8정도'[相似八正道]와 '근접 37도품'[相似三十七品]이 마음 속에 생겨난다. 근접 8정도란 잡아합경 제28권 제785경 〈광설팔성도경〉등에 의하면 정견 등 8정도는 좋은 세계로 향하게 하는 것과 출세간으로 향하게 하는 두 가지가 있는데 첫 번째의 좋은 세계로 향하게 하는 것을 말한다.

상좌부의 아비담마에 의하면, 인과 즉 업과 업의 과보의 법칙 즉 연기법에 따라, 욕계 유익한 마음을 포함한 유익한 마음에 의해 선업(유익한 업)이 쌓이고 선업에 의해 현세와 미래에 마음에 드는[可意] 대상, 즉, 즐겁고 기쁜 대상과 만나게 된다.Bhikkhu Bodhi & Allan R. Bomhard (2007). A Comprehensive Manual of Abhidhamma. Charleston Buddhist Fellowship. pp.35~36.

The eight types of consciousness in this category are results of wholesome kamma. In the
designation of the previous class, the word , “rootless,” was not included because
all unwholesome-resultants are rootless; there are no unwholesome-resultants that are
accompanied by roots. However, as will be seen later, wholesome-resultants can be
accompanied by roots, namely, by beautiful roots that are karmically indeterminate
(). To distinguish the wholesome-resultants that are rootless from those with
roots, the word  is included in their class designation.
Seven of these types of consciousness correspond to the unwholesome-resultants.
But, whereas the unwholesome-resultants arise in regard to an undesirable object, the
wholesome-resultants arise in regard to an object that is desirable () or extremely
desirable (). The first four sense consciousnesses here, like their counterparts, are
associated with equanimity, that is, neutral feeling; but since the impact of the object on
the body is strong, the feeling associated with wholesome-resultant body-consciousness
is that of bodily pleasure (Bhikkhu Bodhi & Allan R. Bomhard (2007). A Comprehensive Manual of Abhidhamma. Charleston Buddhist Fellowship. p.40~41.
The eight types of wholesome sense-sphere consciousness may be illustrated by
the following examples:
1. Someone joyfully performs a generous deed, understanding that this is a
wholesome deed, spontaneously without prompting.
2. Someone performs the same good deed, with understanding, after deliberation or
prompting by another.
3. Someone joyfully performs a generous deed, without prompting, but without
understanding that this is a wholesome deed.
4. Someone joyfully performs a generous deed, without understanding, after
deliberation and prompting by another.
5—8. These types of consciousness should be understood in the same way as the
preceding four, but with neutral feeling instead of joyful feeling.
), or meritorious
() and produce good results. They
arise in worldlings () — noble disciples at the three lower
stages of Stream-Enterer (), and Non-Returner
(Mehm Tin Mon (2015). The Essence of Buddha Abhidhamma. Third edition. Mehm Tay Zar Mon, Mya Mon Yadanar Literature. p.41.
)
and noble persons with the exception of  perform meritorious
deeds such as