請觀音經疏闡義鈔 2.43

2.43

「大經」下，六波羅密中雖有智慧，由在地前非是真證故屬福德，登地真證乃名智慧。真雖有福，從勝故也。以證此文滿足六度唯在福德。六中智慧則約地前，五度通真故並屬福。故今福慧悉在分真，故云成就及以滿足。

From "the Great Sūtra" downward: although there is wisdom among the six pāramitās, because on the stages prior to the bhūmis it is not true realization, it belongs to merit; only upon ascending the bhūmis with true realization is it named wisdom. Although what is true includes merit, it is named according to what is superior. This is used to prove that in this text, fulfilling the six pāramitās rests solely within merit. Wisdom among the six is spoken of in terms of prior to the bhūmis, whereas the five pāramitās extend through what is true, and so both belong to merit. Therefore, now merit and wisdom both reside in the partial truth, which is why it says "achieve" and "fulfill."