仁王護國般若波羅蜜多經疏 2.237

2.237

解曰：非有非無者，性功德也。謂諸如來恒沙性德不同萬像，故云非有；不同兔角，故云非無。湛然清淨者，永離眾相故云湛然；不與漏俱故云清淨，無為德也。無來無去者，法性身也。性淨本覺，體常不生故云無來，體常不滅故云無去。不隨迷悟性有動靜故云常住，不隨凡聖性有改易故云不變，即法身也。從此第二明智德身。

Commentary: Regarding 'neither existing nor non-existing': these are the virtues of the nature. The virtues of the nature of all Tathāgatas, numerous as the sands of the Ganges, are not like the myriad phenomena, hence called 'neither existing'; they are not like a rabbit's horns, hence called 'nor non-existing'. Regarding 'serenely pure': being forever separated from all characteristics, it is called 'serene'; not being conjoined with contamination, it is called 'pure'; these are unconditioned virtues. Regarding 'without coming or going': this is the dharmatā-kāya. The intrinsically pure original enlightenment is eternally unproduced in its substance, hence 'without coming'; eternally unceasing in its substance, hence 'without going'. It does not follow delusion and enlightenment such that its nature would have movement or stillness, hence 'eternally abiding'; it does not follow ordinary beings and nobles such that its nature would undergo alteration, hence 'unchanging'; this is the dharmakāya. Hereafter, the second [part] explains the body of wisdom-virtue.