法苑珠林 37.22

37.22

又毘婆沙論云。若人起大塔如來生處轉法輪處。若人取小石為塔。其福等前。大塔所為尊故。若為如來大梵起大塔。或起小塔。以所為同故其福無量。又阿含經云。有四種人應起塔。一如來。二辟支佛。三聲聞。四輪王。

Furthermore, the Vibhāṣā-śāstra states: If a person builds a large stupa at the Tathāgata's place of birth or place of turning the wheel of the Dharma, and if another person takes a small stone to make a stupa, the merit of the latter is equal to that of the former, because the one for whom the large stupa was made is revered. Whether one builds a large stupa or a small stupa for the Tathāgata or Mahābrahmā, because the one for whom it is made is the same, the merit is limitless. Furthermore, the Āgama states: There are four kinds of persons for whom stupas ought to be erected: first, Tathāgatas; second, pratyekabuddhas; third, śrāvakas; fourth, cakravartins.