御注金剛般若波羅蜜經宣演 2.182

2.182

經。須菩提至不受福德故　演曰。此明受報而不住著也。雖福因不滅。由不取著不住生死。若取著福住生死故。亦是釋前福勝所由。只緣不著所以成勝。文分為三。初標次問後釋。此初也。

Sūtra: “Subhūti, […] because they do not receive merit.”
Exposition: This explains receiving retribution without abiding attachment. Although the cause of merit is not destroyed, because one does not grasp or attach, one does not abide in saṃsāra; for if one grasps and attaches to merit, one abides in saṃsāra. This also explains why the preceding merit is superior: precisely because of non-attachment, it becomes superior. The text is divided into three: first the statement, next the question, and finally the explanation. This is the first.