俱舍論記 18.115

18.115

「由德別者至受億倍果等」者，此即第四釋德別。由德別故，施果差別。故《正理》云「由德別者，如契經言：施持戒人果百千倍，乃至施佛果最無量。」

Regarding "From differences in virtue... receiving a hundred-million-fold result and so on": this is the fourth, explaining differences in virtue. Because of differences in virtue, the fruits of giving are distinguished. Therefore the Nyāyānusāra says: "As for differences in virtue, as a sūtra says: giving to a person who keeps the precepts brings a result a hundred thousand times greater, up to giving to the Buddha, whose result is the most immeasurable."