諸經要集 3.23

3.23

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。以所為同故其福無異。

Furthermore, the Vibhāṣā-śāstra states: If someone erects a great stupa at the site of the Tathāgata's birth or turning of the Dharma wheel, or if someone takes small stones to make a stupa, the merit is equal to that of the previous great stupa, because the one for whom it is made is venerable. If one erects a great stupa or a small stupa for the Tathāgata or Mahābrahmā, because the one for whom it is made is the same, the merit is without difference.