佛說目連問戒律中五百輕重事 1.40

1.40

問：「比丘自手斷樹掘地，作佛塔寺及造形像，有福不？」答：「尚不免地獄受大罪苦，何有福耶？以故犯戒故。」

It was asked, "If a bhikṣu fells trees or digs the earth with his own hands to make a Buddha stūpa or monastery, or to fashion images, is there merit?" It was answered, "He will not even escape the bitter suffering of grave punishment in hell; how could there be merit? This is because he deliberately broke the precepts."