諸經要集 8.8

8.8

又大般若經（第四百四十三云）若有問言。誰是知恩能報恩者。應正答言。佛是知恩報恩者。何以故。一切世間。知恩報恩無過佛故。

Also, the Mahāprajñāpāramitā-sūtra (Fascicle 443) says: 'If anyone asks: "Who knows kindness and is able to repay kindness?" one should rightly answer: "The Buddha is the one who knows kindness and repays kindness." Why is this? Because in all the world, none surpasses the Buddha in knowing kindness and repaying kindness.'