金剛般若波羅蜜經註解 1.102

1.102

言非法者，不可以有取；言非非法者，不可以無取。由不可取故不可說，然如來垂應有證、有說者，蓋得非有、非無之體也。

Saying 'neither dharmas' means they cannot be grasped as existent; saying 'nor non-dharmas' means they cannot be grasped as non-existent. Because they are ungraspable, they are ineffable; yet when the Tathāgata manifests responsiveness with realization and teaching, it is because he has attained the substance that is neither existent nor non-existent.