金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.73

1.73

經。是福德即非福德性是故如來說福德多　第四釋也。言福德者。謂施等積聚之福也。即非福德性者。謂非持經說法進取之福也。是故如來說福德多者。是積聚多也。

[Sūtra:] "This merit is not the nature of merit; therefore the Tathāgata speaks of much merit." The fourth is the explanation. "Merit" refers to the merit of stockpiling through giving and so on. "Is not the nature of merit" means that it is not the merit of advancing by upholding the sūtra and preaching the Dharma. "Therefore the Tathāgata speaks of much merit" means that the stockpiling is much.