金剛般若波羅蜜經註解 1.235

1.235

眾生眾生者，牒上文非眾生、非不眾生也。如來說非眾生是名眾生者，言非是凡夫眾生，是聖體眾生能生信解者也。

"Sentient beings, sentient beings" reiterates the preceding "not sentient beings, nor not sentient beings." That the Tathāgata explains they are not sentient beings and this is called sentient beings means that they are not ordinary sentient beings, but are sentient beings of noble substance who are able to generate faith and understanding.