仁王般若經疏 2.121

2.121

「五眼成就，時見無所見，行亦不受、不行亦不受、非行非不行亦不受，乃至一切法亦不受。菩薩未成佛時，以菩提為煩惱；菩薩成佛時，以煩惱為菩提。何以故？於第一義而不二故，諸佛如來乃至一切法如故。」

"When the five eyes are perfected, then seeing is non-seeing; action also is not accepted, non-action also is not accepted, neither action nor non-action also is not accepted, up to all phenomena also are not accepted. When a bodhisattva has not yet attained Buddhahood, they take bodhi to be defilement; when a bodhisattva attains Buddhahood, they take defilement to be bodhi. Why is this? Because in the ultimate truth there is no duality, and because all Buddha-Tathāgatas up to all phenomena are suchness."