金剛般若波羅蜜經註解 1.261

1.261

"Subhūti, if a bodhisattva were to take the seven precious jewels filling worlds as many as the sands of the Ganges and use them for giving, and if there were again a person who knows that all dharmas are devoid of self and attains perfection in patience, this bodhisattva's attained merit would surpass that of the previous bodhisattva. Subhūti, this is because bodhisattvas do not receive merit." Subhūti addressed the Buddha, saying, "Bhagavat, how do bodhisattvas not receive merit?" "Subhūti, the merit produced by bodhisattvas should not be coveted or attached to; therefore it is said that they do not receive merit."