Sengwei 19:
Seng-wei says, “The Bhagavan tells Subhuti if donors base themselves on false conceptions in their practice of giving and are attached to a subject or object and think that merit is real, this turns out to be false. The Tathagata does not speak of such merit as great, because merit does not exist. But if donors base themselves on the wisdom of the Buddha and remain detached from form in their practice of giving and do not consider merit to be real, this is not false. The Tathagata says such merit is truly great.”