身命布施言己載雖常見於早期佛典，但卻未歸納此類身命布施之事蹟，給予特定名相，為之詮解者。在《生經》及《六度集經》中雖二見「內施」一詞，其重點在佛陀以身命為布施物之難得。《大智度論》則在「內施」意義上，補充可用以對治權心的內容。直至《華嚴經》明確系統化三種布施的意義，為財施區分內外施，「內施」原有的意義外，並賦予其可延續眾生性 命於必要之際的新義。至此，可知「內施」目的原在利益眾生，也是在對治慳吝心。但施內財時如因念有不淨而成不淨施，則反增其惡業。因此，在佛教的「饒益有情」與「臨終關懷」的抉擇之間，面對醫療仍有無法以人工器官替代活體器官之今日，器官捐贈者在饒益有情的善念下而行內財布施時，欲避免臨終一念不淨往生惡趣之可能，除平時對於捐贈時可能產生身心之痛苦有正見正念外，堅定自己成就佛道的菩提心，以般若智慧為引導，方為現代菩薩行此內財布施之不二法門。

Offering one’s organs or even one’s life for other beings are often seen in early Buddhist scriptures, but generalize those deeds and give them a specific item as “offering inner properties” (內施) was affirmed by Huayanjing (華嚴經). If one can offerings his inner properties for others, besides benefiting other, it could alsocure his own stingy heart. But if one has an “unclean thought” when he offerings inner properties, contrarily, it will become an “unclean offering”, and increases his evil karmas. Today, owing to our medical science still couldn’t invent artificial organs instead of living human organs, those organ donors who hoping to avoid the possibility of “unclean offering” and be carried to there evil directions, they must practicing themselves have correct understanding about the sufferings of body and soul, when they are offering their organs at the point of death. Besides, steadying the mind of organ donors for bodhi, leading themselves with prajna wisdom, it will be the non-dua1ity way for bodhisattvas proceeding forward to their Buddhahoods.