金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.131

1.131

[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?