金剛經纂要刊定記 6.104

6.104

二差別者，論云：「一者能詮名句文也，二者所詮義也。」此能所詮，若望於佛俱是所說，通名法也。

Regarding "two distinctions," the treatise says: "First, the signifiers, which are names, phrases, and syllables; second, the signified, which is the meaning." With respect to the Buddha, both of these—the signifier and the signified—are what is preached, and are generally called "Dharma."