仁王經疏 2.435

2.435

釋曰：第三、釋成一義。隨能所化，俗相雖殊，而空理一。由斯所化，能化亦空，能所俱空。是其一義。

Explanation: Third, explaining and establishing the meaning of oneness. In accordance with that which transforms and that which is transformed, although conventional marks are distinct, the principle of emptiness is one. Therefore, that which is transformed and that which transforms are both empty; both that which transforms and that which is transformed are empty. This is the meaning of oneness.