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而佛教的慈善活动,也是在如此的社会、文明的背景下,全面启动,并深入到社会的各个层面。回顾中国的佛教历史,成规模的慈善事业,滥觞於佛教传入中国的早期——北魏时期。有着北魏太武帝灭佛的时代背景。继北魏太武帝灭佛後,北朝朝野上下,坊间乡里,出现了一次全国性的佛教信仰的风潮,佛教之兴盛,不仅开启了魏晋南北朝时期中国佛教在义理传播、经典译解、寺院雕塑、壁画艺术等方面的辉煌振兴;而且,作为日常佛教信仰世界中心的寺院,也在太武帝灭佛之後,痛定思痛,全面走向融合於社会、服务於社会的新型寺院经济模式——“僧祗户”、“僧祗粟”制度。北魏皇兴三年即公元469年至承明元年即公元476期间,朝廷所设立的僧官沙门统昙曜提出建议,由专事寺院的僧官机构僧曹管理人户,谓之为“僧祗户”,全国各州镇之僧曹普遍拥有僧祗户。凡属僧祗户,需要每年缴纳输谷六十斛入僧曹,称“僧祗粟”,户为“僧祗户”。僧祗户不是国家的编户,除向僧曹纳僧祗粟外,一般不服杂役。其身分与屯田户相似。僧祗户也不属於某一寺院,而由僧曹统领,实为寺院团体之佃客。僧祗粟由州郡都维那、维那等僧官掌管,欠年贷出,丰年收入;也可施与僧尼,赈济贫民。北周武帝灭佛後,虽然僧祗户改变成为编户,但其後为悲田院的建立,构建了雏形。农业时代,众多的农民依附於寺院,依靠每年缴纳类似保险金的六十粟,以保证其旱涝之际无后顾之忧;僧祗粟实际上为一种借贷本金,供荒年贷予贫民之用。这是寺院投入社会公益事业之雏形,其性质类似於时下的基金组织。虽然,北齐、北周之後已不见有属於僧曹的僧祗户,但依附于某一寺院的类似僧祗户的农户,隋唐时期一直存在。这一寺院经济体制,呼唤出了嗣後源远流长的中国佛教慈善公益事业。

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