金剛般若波羅蜜經註解 1.107

1.107

佛問：「假如人以大千世界七寶為施，其福多不？」善現會意，答云：「甚多。」蓋此福德離福德自性，故言多也。

The Buddha asked, "Suppose a person practiced giving with the seven treasures filling a great trichiliocosm, would their merit be much?" Subhūti understood the meaning and answered, saying, "Very much." Because this merit is free from the intrinsic nature of merit, it is therefore spoken of as much.