註四十二章經 1.94

1.94

此十等校量，蓋德有大小、障有厚薄，故飯之者福報不同。又梵語辟支佛陀，此云獨覺，故言飯百億獨覺不如飯一佛。何者？蓋運大慈，普濟群生，其福深廣不可思議，而供佛之報亦最大也。

These ten grades of comparison are because virtues vary in greatness and hindrances vary in thickness; therefore, the retributions of merit for feeding them differ. Furthermore, the Sanskrit pratyekabuddha is translated here as 'solitary awakened one'; hence it says feeding ten billion solitary awakened ones is not as good as feeding one Buddha. Why? Because the Buddha gives rise to great compassion to universally rescue all living beings, his merit is deep, vast, and inconceivable, and the retribution for making offerings to a Buddha is also the greatest.