金剛般若經疏論纂要 2.267

2.267

Twenty-six, cutting off the doubt that the nirmāṇakāya expounding the Dharma lacks merit. Because of hearing that the true and transformed are neither one nor different, the thought arose: if based on not being one, the transformed is solely illusory; if based on not being different, it only darkens and merges into unity. The dharmakāya is the nirmāṇakāya, ultimately without its own substance; if so, then receiving, upholding, and expounding the Dharma taught would have no merit.