金剛經纂要刊定記 3.105

3.105

緣形等者。意云若取色聲等相為土，即有分限，故名小也，以不如法身故。若不取相，分別不生，心境兩亡，竟何分限？故云大也。

As for "Conditioning shapes..." and so forth: the meaning is that if one grasps the marks of form, sound, and so on as a land, there are boundaries and limits, hence it is called 'small,' because it does not equal the dharmakāya. If one does not grasp marks, vikalpa does not arise, mind and object are both forgotten, so what boundaries or limits could there ultimately be? Thus it is called 'great.'