金剛般若波羅蜜經註解 1.262

1.262

假使有人以無量世界七寶行施，心有所著，所感之福則成有漏；心若離著，即成無漏，故云若有人知一切法無我，得成於忍。無我者，無人、法二執也。忍即無生法忍，初住菩薩所證也。既得無生法忍，則與彼住相行施者不同，故云勝前菩薩所得福德。言不受福德者，不受有漏福報也。

Supposing a person practices giving with the seven precious jewels of immeasurable worlds: if their mind has attachment, the merit induced will become contaminated; if the mind is free from attachment, it becomes uncontaminated. Hence it is said: if there is a person who knows that all dharmas are devoid of self and attains perfection in patience. "Devoid of self" means being devoid of the two graspings, at person and at dharmas. "Patience" is the patience of non-arising of dharmas, which is realized by a bodhisattva of the first abode. Having attained the patience of non-arising of dharmas, they are not the same as that person who practices giving while abiding in marks; hence it is said that it "surpasses the merit attained by the previous bodhisattva." The statement that they "do not receive merit" means they do not receive contaminated karmic rewards of merit.