there's no actual gongde/virtue, just fu de(merit) or even no
merit at all. like in the story of Liang Wu Emperor.
The Emperor started to talk about his building of temples and
giving financial support to monastics. He then asked Bodhidharma
how much merit he accumulated in the process. Emperor Wu felt that
the patriach might not know about of the good deeds that he made,
so he pointed them out to Bodhidharma. The patriarch felt that
Emperor Wu was providing his own promotion campaign rather than
seeking the Dharma to end birth and death; instead, he wanted to
boast of his own merit and virtue. Thinking that the emperor might
have been drunk on his own ego, Bodhidharma replied, "Actually, you
have no merit and virtue. In truth, no merit and virtue at
all."
Perplexed, the Emperor then asked, "Well, what is the fundamental
teaching of Buddhism?" The bewildering reply was "vast
emptiness."
"Listen," said the Emperor, now losing all patience, "just who do
you think you are?" Bodhidharma replied, "I have no idea."
Bodhidharma originally went to Emperor Wu with the idea of saving
him. However, he was too conceited; he had too high an opinion of
himself. Being an emperor was already something, he thought. He had
built many temples, enabled people to leave home, given away a lot
of money, and made a lot of offerings to the Triple Gem. So, he
thought that he had created a tremendous amount of merit and
virtue. Bodhidharma, wanting to shatter the emperor's attachment,
replied that he had no merit and virtue at all.
http://www.answers.com/topic/emperor-wu-of-liang
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