仁王經疏 2.304

2.304

釋曰：自下第二挍量歎勝，釋上不可度量。謂王所說般若功德，如大海水灌頂菩薩，說其功德如海一滴，故知般若功德不可思議。

Explanation: From here below, the second part weighs and praises the superiority, explaining the above 'beyond measure'. That is, the merit of prajñā spoken of by the king is like the water of the great ocean; when an anointed bodhisattva speaks of its merit, it is like a single drop in the ocean. Therefore, know that the merit of prajñā is inconceivable.