金剛般若波羅蜜經註解 1.221

1.221

福德有實者，住相布施成有漏因，其福則寡；福德無者，離相布施成無漏因，其福乃多。是則不住於相，心離顛倒，所作之福無非善法也。

When merit has reality, giving while abiding in marks constitutes a contaminated cause, and its merit is meager; when merit is non-existent, giving while detached from marks constitutes an uncontaminated cause, and its merit is great. Thus, not abiding in marks, the mind is detached from inversion, and the merit created is entirely wholesome dharma.