金剛經纂要刊定記 5.11

5.11

莊嚴有二下。釋後半。先列二土，形相即法相土，謂金地寶池等。以要言之，但有所見聞皆屬形相。第一義即法性土，謂離一切相無所見聞，即真如理是。

From "Adornment is twofold" downward explains the second half. First, the two lands are listed: "physical form" refers to the land of phenomenal characteristics, namely golden grounds, jeweled ponds, and the like. To put it concisely, whatever is seen or heard belongs to physical form. "Paramārtha" refers to the land of dharmatā, meaning being free of all characteristics with nothing seen or heard, which is the principle of tathatā.