金剛經纂要刊定記 5.193

5.193

以事等者，以前來已說命施。此中復說者，蓋時事俱勝故。時即布施之時，事即布施之事。前但一度施一河沙身命，時事皆小；今則無量劫中，日復三度以河沙身命布施，時事皆大，是捨命福中勝福德也。

"In terms of the matter, etc.": earlier, the giving of life was already explained. That it is explained again here is because the time and the matter are both superior. The "time" refers to the time of giving, and the "matter" refers to the deed of giving. Previously, one gave the life of a body as many times as the sands of a single river only once, so both time and matter were small; here, in immeasurable kalpas, one gives the life of a body as many times as the sands of a river thrice daily, so both time and matter are great. This is the superior merit among the merits of giving up life.