仁王般若經疏 2.132

2.132

第三大王下，明諸諦空中有三：初明世諦、次明三諦攝法、三明世諦終歸空也。初世諦，文云若有若無者，此意明凡夫定執有無，故名世諦也。次明三諦攝法，文云一切法空諦者，三藏師云：諸法本性為空諦也。凡夫色麁顯，據色為端，名為色諦。三乘人修道無漏心，名為心諦。若義論，生死涅槃各有三諦。生死三者，天人四大色是色諦，八識心是心諦，於生死上無涅槃是空諦。涅槃三者，天人真實色是色諦，二真實心名心諦，無生死四顛倒名空諦也。教雖說三，理非三也。我人知見下，第三明世諦還歸於空。眾生品品下，第四總結，酬上問。眾生品品者，酬前無量品眾生。根者，酬上根亦無量。行者，酬上行亦無量。非一非二法門者，酬上能化法門為一為二為無量。

Third, from 'Great King' on, clarifying the emptiness of the truths has three parts: first, clarifying conventional truth; next, clarifying that the three truths subsume phenomena; third, clarifying that conventional truth ultimately resolves into emptiness. First, as for conventional truth, the text states 'what exists and what does not exist': this means that ordinary persons fixatedly grasp at existence and non-existence, and therefore it is called conventional truth. Next, clarifying that the three truths subsume phenomena, the text states 'the truth of emptiness of all phenomena': the Tripiṭaka Master says that the original nature of all phenomena is the truth of emptiness. The form (rūpa) of ordinary persons is coarse and manifest, and taking form as the principal, it is called the truth of form. The undefiled mind developed by persons of the three vehicles through the path is called the truth of mind. In terms of doctrinal meaning, saṃsāra and nirvāṇa each have three truths. The three of saṃsāra are: the form of the four great elements (caturmahābhūta) of devas and humans is the truth of form; the eight consciousnesses are the truth of mind; the absence of nirvāṇa upon saṃsāra is the truth of emptiness. The three of nirvāṇa are: the true form of devas and humans is the truth of form; the two true minds are called the truth of mind; the absence of the four inversions of saṃsāra is called the truth of emptiness. Although the teaching speaks of three, the principle is not three. From 'The view of a self or a person' on, the third part clarifies that conventional truth returns to emptiness. From 'Beings of various categories' on, the fourth part concludes and answers the earlier question. 'Beings of various categories' answers the earlier 'beings of immeasurable categories'. 'Faculties' answers the earlier 'faculties are also immeasurable'. 'Practices' answers the earlier 'practices are also immeasurable'. 'Dharma-gate that is neither one nor two' answers the earlier question whether the transforming Dharma-gate is one, two, or immeasurable.