金剛般若經疏論纂要 2.159

2.159

偈云「佛智慧為本，非顛倒功德。」論云「顯示福非顛倒，佛智為本，故福有者，取相也；福無者，離相也。」問：福性空故福多者，前說妄心性空，妄亦應多。答：福以佛智為本，順於性空，故悟性空，福則甚多；心識顛倒，違於性空故悟性空，則心識都盡。

The verse says: / "With the Buddha's wisdom as the basis, / It is merit that is not inverted." / The commentary says: "Showing that merit is not inverted and has Buddha-wisdom as its basis, 'merit being existent' means grasping marks; 'merit being non-existent' means being free from marks." Question: If merit is much because its nature is empty, previously it was said that the nature of deluded mind is empty, so delusions should also be many. Answer: Merit has Buddha-wisdom as its basis and accords with the emptiness of nature; thus when awakening to the emptiness of nature, merit is very great. Mental consciousness is inverted and contrary to the emptiness of nature; thus when awakening to the emptiness of nature, mental consciousness is entirely exhausted.