金剛經纂要刊定記 7.11

7.11

而不失下。奪也。福德是因即五度果，報是果即三十二相，相非不佛，故言不失，既不失果即不失因。

From "Yet it is not lost..." onward is a refutation. Merit is the cause, which is the fruit of the five perfections; retribution is the fruit, which is the thirty-two marks. The marks are not non-Buddha, and therefore it says "not lost"; since the fruit is not lost, the cause is likewise not lost.