金剛般若波羅蜜經略疏 2.42

2.42

就第二、校量其德內，大分有五：初舉能校量法；二若有菩薩已下，對校量顯勝；三須菩提下，顯離取德；四須菩提白佛言下，述成前義；五佛言須菩提下，顯法同異結成正義。文言得無生法忍者，有二種無我，不生二種無我相，是故文云受而不取者，彼福德得有漏果報，故彼福德可呵；此福德無有漏報，是故此福德受而不取。

Regarding the second [part], within comparatively appraising its virtue, there are broadly five sections: first, presenting the dharmas capable of being comparatively appraised; second, from 'if there is a bodhisattva' downward, revealing superiority through comparative appraisal; third, from 'Subhūti' downward, revealing the virtue of being free from grasping; fourth, from 'Subhūti addressed the Buddha, saying' downward, endorsing and establishing the preceding meaning; fifth, from 'The Buddha said: Subhūti' downward, revealing identity and difference in the Dharma and concluding to establish the correct meaning. As for the text's words 'attains the endurance of the non-arising of dharmas,' there are two kinds of selflessness; they do not give rise to the marks of the two kinds of selflessness. Therefore, when the text says 'receives but does not grasp': that [former] merit obtains an outcome with outflows, and therefore that merit is reproachable; this merit has no outcome with outflows, and therefore this merit is received but not grasped.