瑜伽論記 11.288

11.288

功謂功勞，德謂道德，用功而得此德，名為功德，此中廣明名功德品。文中初問；次釋。有其五頌，明二十七種法門。二十五種正明功德，從此標名，退墮、相似實非功德，以相隨故來。五頌分為四番，以後二頌為一番故。

"Merit" (gong) refers to meritorious exertion, and "virtue" (de) refers to moral virtue; obtaining this virtue through exertion is termed "merit and virtue" (guṇāḥ). This chapter comprehensively explains them, hence it is called the "Chapter on Merits and Virtues." In the text, there is first an inquiry, followed by an explanation. There are five verses that explain twenty-seven dharma gates. Twenty-five of them properly explain merits and virtues; from these, the title is designated. Degeneration and resemblance are not in truth merits and virtues, but are introduced because they follow upon them. The five verses are divided into four rounds, because the last two verses form a single round.