金剛般若經疏論纂要 1.201

1.201

恐施寶者云：「我施求佛，誰言煩惱？」故此經云「可以相為佛不？」論云「持說此法能成菩提，勝彼福德。何以故？彼相於佛，菩提非法身相故。經福能降施福德三十二相，意明經福降施方得色相佛身。若但寶施，即煩惱因。」

Fearing that someone giving treasures might say: "I practice generosity seeking buddhahood, who says it is affliction?" Therefore this sūtra asks: "Can one consider the marks to be the Buddha?" The commentary says: "Upholding and explaining this Dharma can accomplish bodhi, surpassing that merit. Why is this? Those marks with respect to the Buddha and bodhi are not the marks of the dharmakāya." The sūtra's merit can subdue the thirty-two marks resulting from the merit of generosity; the meaning clarifies that only when the sūtra's merit subdues generosity can one obtain the Buddha's physical form. If it were merely the giving of treasures, it would be a cause of afflictions.