說無垢稱經疏 6.614

6.614

贊曰：此釋所由。佛無上智，從此有故。法身因顯，報身因生，經唯言生，舉報佛菩提故。唯法供名供，此法利事大故，非以財物。財物供佛及窣堵波，不顯法身、不生報佛，故學此經獲福多彼。

Commentary: This explains the reason. The Buddha's supreme wisdom originates from this. The dharmakāya is made manifest because of it; the saṃbhogakāya is born because of it. The sūtra only speaks of 'born', indicating the bodhi of the saṃbhogakāya Buddha. Only the offering of Dharma is truly called an offering; because the benefit of this Dharma is an immense matter, it is not by means of material wealth. Offering material wealth to Buddhas and stūpas does not make manifest the dharmakāya, nor does it give birth to the saṃbhoga-Buddha; therefore, learning this sūtra gains merit exceeding that.