法苑珠林 9.102

9.102

依優婆塞戒經云。佛言。菩薩修一一相。以百福德而為圍繞。修心五十具心五十。是則名為百種福德。善男子。一切世間所有福德。不及如來一毛功德。如來一切毛孔功德。不如一好功德。聚合八十種好功德不如一相功德。一切相功德不如白毫相功德。白毫相功德復不及無見頂相功德。是故如來成就具足無量功德。是三十二相。即是大悲之果報。

According to the *Upāsaka-śīla-sūtra*, the Buddha said: When a bodhisattva cultivates each mark, it is surrounded by a hundred merit-virtues: fifty in the cultivation-mind and fifty in the fulfilled-mind; these are called the hundred kinds of merit-virtues. Good son, all the merit-virtues in all the worlds do not equal the virtue of a single hair of the Tathāgata. All the virtues of all the hair-pores of the Tathāgata do not equal the virtue of a single secondary sign. Bringing together the virtues of the eighty secondary signs does not equal the virtue of a single primary mark. The virtues of all the primary marks do not equal the virtue of the white ūrṇā mark. The virtue of the white ūrṇā mark also does not equal the virtue of the mark of the invisible cranial protuberance (*anavalokitamūrdhatā*). Therefore, the Tathāgata is accomplished and endowed with immeasurable virtues; these thirty-two marks are the retribution of Great Compassion.