金剛經纂要刊定記 5.91

5.91

持說下。且標勝劣。謂寶施但得色相，持經即得菩提，故云勝彼福德。

[The commentary] states, "Upholding and explaining..." This provisionally marks the superiority and inferiority. That is to say, the gift of treasures merely attains physical form, whereas upholding the sūtra attains bodhi; hence it says that it surpasses that merit.