俱舍論頌疏論本 18.141

18.141

釋曰：戒感生天，就勝為言，理實布施亦感生天，不如戒也。修感解脫，就勝為言，理實持戒亦感解脫，不如修也。

Explanation: That morality induces rebirth in heaven is spoken in terms of what is superior; in actual fact, giving also induces rebirth in heaven, but not as well as morality. That cultivation induces liberation is spoken in terms of what is superior; in actual fact, observing morality also induces liberation, but not as well as cultivation.