俱舍論疏 10.225

10.225

論「後身菩薩至此說應理」，論主自評取此釋。與第二釋近佛菩薩有何別者，近佛菩薩非決定在贍部洲中，後身菩薩決定即在贍部洲中。然前有難，彼獲施福勝施俱胝阿羅漢故。

On the treatise's statement, "A bodhisattva in his final existence ... this explanation is reasonable": the treatise master evaluates and adopts this explanation himself. As to how this differs from the second explanation of a bodhisattva close to buddhahood: a bodhisattva close to buddhahood is not definitively in Jambudvīpa, whereas a bodhisattva in his final existence is definitively in Jambudvīpa. However, there was an earlier objection that the merit he obtains from giving would excel giving to koṭis of arhats.