金剛般若經贊述 2.306

2.306

就釋此疑中有四，初、明報、化外利物故，亦受福德；法身無去來故，無受福德。次、「碎為微塵」下，明法身一，化身有多。次、「若人言佛說我等」下，明我、法無實。次、「若有人以滿」下，明化身有無盡福。此初也。

Within the resolution of this doubt there are four parts: first, clarifying that because the reward and manifestation bodies externally benefit beings, they also receive merit, whereas because the dharmakāya has no coming or going, it does not receive merit; next, from “ground into fine dust” onward, clarifying that the dharmakāya is one while the manifestation bodies are many; next, from “if someone says that the Buddha speaks of a self and so forth” onward, clarifying that self and dharmas are without reality; next, from “if someone, with [seven treasures] filling…” onward, clarifying that the manifestation body possesses inexhaustible merit; this is the first.