諸經要集 3.23

3.23

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.