金剛般若波羅蜜經註解 1.155

1.155

三十二相者，應身相也；非相者，法身相也。是名三十二相者，應既即法，法全是應，不妨說三十二相也。言施寶之福，縱能成佛身相，但是應身，不及持說功德能成法身也。

The thirty-two marks are the marks of the nirmāṇakāya; non-marks are the marks of the dharmakāya. "This is called the thirty-two marks": since the nirmāṇa is identical to the dharma and the dharma is entirely the nirmāṇa, there is no harm in speaking of the thirty-two marks. This means that the merit of giving treasures, even if it can accomplish the physical marks of a Buddha, is only the nirmāṇakāya, falling short of the virtue of upholding and expounding, which can accomplish the dharmakāya.