御注金剛般若波羅蜜經宣演 2.183

2.183

經。須菩提白佛至不受福德　演曰。正申問也。善現以佛前說求福資糧。次前復言福勝於前。今後說言不受福德故問所以。論云以世尊於餘處說應受福聚故。

Sūtra: “Subhūti addressed the Buddha: […] not receive merit?”
Exposition: This directly states the question. Subhūti asks the reason because the Buddha previously spoke of seeking the provisions of merit, and just before stated that this merit was superior to the former, yet now says that one does not receive merit. The treatise says: “Because the World-Honoured One stated elsewhere that one should receive the accumulation of merit.”