金剛般若經贊述 2.338

2.338

述曰，世親云，此為第四子段中第四文也。於中初、福校量，次、明離相而說，此初也。謂法身不受福德，其化身福德無盡也。以化身福德無盡，故能為人說，故發心成佛者，受、持及為人演說，其福勝以七寶布施也。

The commentary states: Vasubandhu says that this is the fourth passage within the fourth sub-section. Within it, first, there is the collation of merit; next, it clarifies expounding while free from characteristics; this is the first part. It means that the dharmakāya does not receive merit, whereas the merit of the nirmāṇakāya is inexhaustible. Because the merit of the nirmāṇakāya is inexhaustible, it can expound to others; therefore, when one who resolves to attain Buddhahood receives, upholds, and expounds it to others, that merit surpasses dāna of the seven jewels.