仁王般若經疏 1.131

1.131

何以故下，釋上人法皆空。十地三十生空故者，分波若為十分，即十地也，一地有三生，合為三十生也。十地既空，所以般若即空也。亦非薩波若非摩訶衍空故者，非薩波若者，因時非果也。非摩訶衍者，照非運義也。亦者，般若但直非非菩薩，亦非果智及乘義也。空故者，如上釋也。

From "Why is this?" onwards, it explains that the person and dharma mentioned above are both empty. As for "because the daśabhūmi and the thirty births are empty", prajñā is divided into ten parts, which are the daśabhūmi; one bhūmi has three births, combining to thirty births. Since the daśabhūmi are empty, prajñā is therefore empty. As for "also because it is not sarvajñā, not Mahāyāna, [being] empty": "not sarvajñā" means that at the time of the cause, it is not the fruit. "Not Mahāyāna" means that illumination is not the meaning of conveying. "Also" means that prajñā is not merely not a bodhisattva, but also not the fruit-wisdom and the meaning of the vehicle. "Being empty" is as explained above.