釋氏要覽 2.318

2.318

般若燈論云。云何受用自體。謂檀越所捨。房舍園林。衣服飲食。臥具湯藥。資身具等。云何名福。謂撈摝義也。見諸眾生沒溺煩惱河中。起大悲心。摝出生死。置涅槃岸。故名福。

The Prajñāpradīpa-śāstra says: 'What is meant by the physical substance of things utilized? It refers to dwellings, groves and gardens, robes, food and drink, bedding, medicines, and requisites for life that have been relinquished by donors. What is meant by merit? It has the meaning of "dredging out": seeing all sentient beings submerged in the river of afflictions, one gives rise to great compassion, dredges them out of saṃsāra, and places them on the shore of nirvāṇa; therefore it is called merit.'