大般涅槃經集解 54.71

54.71

案僧亮曰：目地為行，皆以理解為稱，悉是慧也。凡夫取相之福，不能度生死，非福乃至非般若也。僧宗曰：下有三重釋也。此第一以住下為福，上住為智慧也。寶亮曰：第一從初地至十地，取緣中忘相正觀無漏空解為慧莊嚴也，取十地觀智為福德莊嚴也。乃是雙要，是從義取判也。

Sengliang comments: Designating the stages as practice, all are named after understanding the principle; all are wisdom. The merit of ordinary beings who grasp at signs cannot cross over birth and death, and thus is not merit, and so on up to not being prajñā. Sengzong comments: Below there are three layers of explanation. This first one takes abiding below as merit, and the higher abodes as wisdom. Baoliang comments: The first is that from the first stage to the tenth stage, taking the correct contemplation of unpolluted, empty understanding that forgets marks within conditions as the adornment of wisdom, and taking the contemplative knowledge of the tenth stage as the adornment of merit. These are both essential, and this distinction is drawn from their respective senses.