金剛經纂要刊定記 5.128

5.128

無如是功德者。謂在因無破惑之功，在果無法身之德，故此福者受持讀誦也。然前門門皆顯經勝，勝之根本不過此門，能成清淨法身，是故說名為勝，內外財施安可校量？

"Lacking such merit and virtue": This means that in the causal stage there is no efficacy in shattering delusions, and in the fruition stage there is no virtue of the Dharma body. Hence "this blessing" refers to upholding, reading, and reciting. Although every preceding heading demonstrated the superiority of the sūtra, the fundamental basis of that superiority does not exceed this heading—namely, being able to accomplish the pure Dharma body. For this reason it is called superior; how could giving external and internal wealth ever compare?