俱舍論頌疏論本 18.109

18.109

由恩別者，如父母等得萬億倍。由德別者，施持戒人得億倍果，乃至施佛得無量果。

Due to distinction in beneficence: as toward parents and so forth, one obtains ten billion times. Due to distinction in virtue: giving to a person who maintains the precepts yields a hundred million times the fruit, up to giving to a Buddha, which yields an immeasurable fruit.