瑜伽論記 9.39

9.39

是故二種乃至智為無上等者，基云：二種謂福智也，略簡異熟非正證菩提因故。解言：福為最勝，智為無上者，於福中勝故名最勝，望智故有上智則無上也。

Regarding 'Therefore, of the two kinds' down to 'wisdom is unsurpassable', and so forth: Ji says: 'Two kinds' refers to merit and wisdom; it briefly sets aside maturation because it is not the direct cause for realizing awakening. The explanation states: 'Merit is the supreme, and wisdom is unsurpassable'—because it is superior among merits, it is called 'the supreme'; when compared to wisdom, it has something higher, while wisdom is unsurpassable.