‘What do you think, O Subhâti, if a son or a daughter of a good family should fill this sphere of a million millions of worlds with the seven treasures, and give it as a gift to holy and fully enlightened Buddhas, would that son or daughter of a good family produce on the strength of this a large stock of merit’ Subhati said: ‘Yes, a large one.’ Bhagavat said: ‘So it is, Subhati, so it is; that son or daughter of a good family would produce on the strength of this a large stock of merit, immeasurable and innumerable. And why? Because what was preached as a stock of merit, a stock of merit indeed, O Subhuti, that was preached as no-stock of merit by the Tathâgata, and therefore it is called a stock of merit. If, O Subhuti, there existed a stock of merit, the Tathagata would not have preached: “A stock of merit, a stock of merit indeed”’
Diamond Sūtra
Diamond Sūtra 19
‘What do you think then, O Subhiti, is a Tatha- gata to be seen (known) by the shape of his visible body’ Subhuti said: ‘Not indeed, O Bhagavat, a TathAgata is not to be seen (known) by the shape of his visible body. And why? Because, what was preached, O Bhagavat, as the shape of the visible body, the shape of the visible body indeed, that was preached by the Tathâgata as no-shape of the visible body, and therefore it is called the shape of the visible body.’
Bhagavat said: ‘What do you think, O Subhhti, should a Tathâgata be seen (known) by the possession of signs’ Subhhti said: ‘Not indeed, O Bhagavat, a Tathagata is not to be seen (known) by the possession of signs. And why? Because, what was preached by the Tathâgata as the possession of signs, that was preached as no-possession of signs by the Tathagata, and therefore it is called the possession of signs.’