御注金剛般若波羅蜜經宣演 2.117

2.117

經。須菩提至福德多　演曰。如來釋成。魏及貞觀但有上返釋文無以福德無故下順結文。論云。於中亦安立第一義故。經言須菩提若福聚有實等。此意三輪體空不見實故說福德多。若住三輪見實施等有限量故不福福多。如是名為安立勝義。彼論意說有漏福聚是其顛倒。由住三輪得有漏果。但積聚義而非進趣。是故如來不說彼是進趣福聚。其無相福以是諸佛智慧根本故。說彼為進趣福聚。依彼釋經如文可解。

Sūtra: Subhūti, [...] much merit. The Exposition says: The Tathāgata explains and confirms. The Wei and Zhenguan versions only have the preceding counter-explanation text, and lack the subsequent direct concluding text: "because merit is nonexistent." The treatise says: "Herein it also establishes the ultimate truth. The sūtra says: 'Subhūti, if the accumulation of merit had reality' and so forth." This means that the three wheels are empty in essence, and because one does not see reality, it is said that the merit is much. If one abides in the three wheels and sees giving and so forth as real, it has a limit, and therefore it is not called "much merit." This is termed "establishing the ultimate truth." That treatise means that the contaminated accumulation of merit is inverted; by abiding in the three wheels, one attains contaminated fruit, which is merely a sense of accumulation, not of progress toward [bodhi]. Therefore, the Tathāgata does not say it is an accumulation of merit that progresses toward [bodhi]. Because the signless merit is the root of the Buddhas' wisdom, he calls it an accumulation of merit that progresses toward [bodhi]. Explaining the sūtra according to that [treatise], it can be understood from the text.