金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.132

1.132

[Sūtra:] "'Subhūti, if a good man or good woman were to give up their bodily lives as many as the sands of the Gaṅgā River in giving...'"
This is the second [major section], the comparison regarding internal wealth. The text again has two parts: first, adducing the inferior to show the superior; second, explaining the reason for the superiority. Within the former, there are three: first, adducing the inferior; second, showing the superior; third, receiving and understanding. This is the first, adducing the inferior. Previously, although giving up immeasurable rare treasures was external wealth, one might still doubt that it was slight; now, adducing bodily life as many as the sands of the Gaṅgā is internal wealth, which one might fear is superior. Having this doubt, [the Buddha] repeats the comparison. "A good man [or good woman]", etc., additionally adduces the non-greedy mind. "Giving up their bodily lives as many as the sands of the Gaṅgā River in giving" directly clarifies immeasurable merit.