仁王經疏 1.240

1.240

釋曰：自下第二能化生法二空。言菩薩如者，能化生空，所執菩薩，理非有故。六度四攝一切行如者，能化法空，能成菩薩六度等行，理非有故。二諦如者，非但能觀，所觀亦空，故言二諦如也。

Explanation: From here below is the second: the two emptinesses of persons and dharmas of the transformer. Saying 'bodhisattvas as suchness' is the person-emptiness of the transformer, because the grasped bodhisattva does not exist in principle. 'The six perfections, the four means of embracing, and all practices as suchness' is the dharma-emptiness of the transformer, because the practices of the six perfections and so forth that can accomplish the bodhisattva do not exist in principle. 'The two truths as suchness' means that not only is the contemplating [subject empty], but what is contemplated is also empty; therefore it says 'the two truths as suchness'.