法華論疏 2.162

2.162

And regarding the statement "ultimate accomplishment of merit", it is further explained in reliance on two later passages: First, below it says, "being replete with all merits such as the powers and fearlessnesses" is called ultimate accomplishment of merit. Second, relying on the later text, "possessing the contemplations of personal selflessness and phenomenal selflessness"—such merit exists only within the Mahāyāna Dharma, and is therefore called "ultimate accomplishment".