大方廣佛華嚴經隨疏演義鈔 27.37

27.37

疏「五度皆福定為最大」者，然六波羅蜜攝成二嚴，總有兩意：一前五為福、後一為智；二者前三唯福、後一唯智，進定通二，成前為福、成後屬智。今以經中云「得三昧名大福德」，故用前門。

Regarding the commentary's statement, "The five perfections are all merit, and meditative concentration is the greatest": the six pāramitās are subsumed into the two adornments, which generally has two meanings. First, the first five are merit and the last one is wisdom. Second, the first three are solely merit and the last one is solely wisdom, while vigor and concentration pertain to both—when fulfilling the former they are merit, and when fulfilling the latter they belong to wisdom. Now, because the sūtra states that "attaining samādhi is called great merit," it uses the first approach.