大方廣佛華嚴經隨疏演義鈔 27.38

27.38

疏「福即是善非福是罪」者，即《百論．捨罪福品》意。故論引《金剛》，福尚應捨，何況非福。以善捨惡，以無相智捨福，則善惡兩忘。今云了者，一了其相、二了體空、三了無礙。「二福即是相」下，即以世諦說福。諦一義中，福亦不存，故引金剛「如來說福德相」，隨俗說也。「即非福德相」，當體空寂也。「是名福德相」，結正義也。若福即非福，方名真福。若以福為福，非真福也。有人以第三句亦約俗諦，非得經意。

Regarding the commentary's statement, "Merit is wholesome; non-merit is transgression": this is the intent of the chapter "Relinquishing Transgression and Merit" in the Śataśāstra. Hence the treatise cites the Diamond [Sūtra]: even merit should be relinquished, how much more so non-merit! Relinquishing evil through good, and relinquishing merit through signless wisdom, both good and evil are forgotten. Now, speaking of "comprehending": first, comprehending its signs; second, comprehending that its essence is empty; third, comprehending non-obstruction. From "Second, merit is sign" downward, it explains merit in terms of conventional truth. In the singular meaning of ultimate truth, merit also does not exist; hence it cites the Diamond [Sūtra]: "The Tathāgata speaks of the characteristic of merit," which is spoken in accordance with convention. "It is not the characteristic of merit" means that its immediate essence is empty and quiescent. "It is called the characteristic of merit" concludes with the correct meaning. Only if merit is identical to non-merit is it called true merit. If one regards merit as merit, it is not true merit. Some take the third line as also referring to conventional truth; they have not grasped the sūtra's meaning.