大方廣佛華嚴經隨疏演義鈔 27.37

27.37

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.