金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.131

1.131

經。如來說三十二相即是非相是名三十二相　第四釋也。言如來說三十二相者。謂持戒福所感色身之相也。即是非相。謂非持經智慧所得法身之相也。是名三十二相者。結成初句也。此中文意。明其持戒不及持經故名超淨也。戒福能生淨報。尚自不及持經施福能生染因。豈比持經功德。

[Sūtra:] "'The Tathāgata speaks of the thirty-two marks as non-marks; these are named the thirty-two marks.'"
This is the fourth [part], the explanation. "The Tathāgata speaks of the thirty-two marks" refers to the marks of the physical body induced by the merit of keeping precepts. "Are non-marks" means they are not the marks of the dharmakāya obtained through the wisdom of upholding the sūtra. "These are named the thirty-two marks" concludes the initial clause. The meaning of the text here is to clarify that keeping precepts does not equal upholding the sūtra; hence it is called surpassing the pure. Preceptual merit can generate pure retribution, yet it falls short of upholding the sūtra; the merit of giving generates defiled causes, so how could it compare to the virtue of upholding the sūtra?