仁王般若經疏 2.108

2.108

此品所以而來者，上觀空教化，明實智方便皆空不二，亦可了護因護果畢竟無差。起如幻化以化眾生，化不孤起必有所觀境界教。境界教是何？所謂二諦。二諦者，真俗非一名為二，即不虛名諦，故云二諦品。二諦之義，佛法大宗，若欲委論境之與教，諸解非一，不能具述。今言二諦者，以因緣空有為世諦，因緣有空為真諦。至論諸法本來不二為因緣，故說言二耳。就此中一品有三番問答論辨二諦不二，即為三別：第一問答正辨二諦不二；第二問答明說法不二；第三問答正辨法門不二。就前問答中有二：初問、後答。就初問中有三：一問、二難、三結問，正辨二諦有無。文言第一義諦中有世諦不，此正是問也。

The reason why this chapter follows is that the preceding [passages] contemplated emptiness to teach and transform, illuminating that practical wisdom and skillful means are both empty and non-dual; and one can also understand that protecting the cause and protecting the fruit are ultimately without distinction. Arising like illusions and transformations to transform sentient beings, transformations do not arise in isolation but must rely on an objective realm and teaching that are contemplated. What is this objective realm and teaching? It refers to the two truths. As for the two truths, ultimate truth and conventional truth are not one, hence they are called "two"; being non-erroneous, they are called "truths"; therefore it is called the "Chapter on the Two Truths." The meaning of the two truths is the great foundation of the Buddha's Dharma. If one wishes to discuss the realm and the teaching in detail, the various explanations are not single, and cannot all be related. Now, regarding the two truths: taking conditioned emptiness as existing constitutes conventional truth, and taking conditioned existence as empty constitutes ultimate truth. When discussing to the ultimate extent, all phenomena are originally non-dual; yet because of causes and conditions, they are spoken of as two. Within this chapter there are three exchanges of question and answer discussing and distinguishing the non-duality of the two truths, making three distinct sections: the first question and answer properly distinguishes the non-duality of the two truths; the second question and answer clarifies that preaching the Dharma is non-dual; the third question and answer properly distinguishes that the Dharma-gates are non-dual. Within the former question and answer there are two parts: first the question, and later the answer. Within the first question there are three parts: first the question, second the objection, and third the concluding question, properly distinguishing the existence and non-existence of the two truths. The text stating "Is there conventional truth within ultimate truth or not?" is precisely the question.