仁王經疏 2.441

2.441

釋曰：第三、成一義。文別有二：初正釋一義、後「般若」下，逐難重釋。此即初也。謂般若對境，無能取所取相故空。二諦於第一義，無差別故空。是故般若、二諦一而無二。

Explanation: Third, establishing the meaning of oneness. The text has two distinct parts: first, directly explaining the meaning of oneness; thereafter, from "prajñā" down, reiterating the explanation in response to an objection. This is the first. That is, when prajñā faces the cognitive sphere, because it is devoid of the marks of grāhaka (grasping) and grāhya (grasped), it is empty. Because the two truths are devoid of distinction within the paramārtha-satya, they are empty. Therefore, prajñā and the two truths are one and not two.