妙法蓮華經玄義 8.97

8.97

第三句名義同而體異者，如妙有為名，妙色為義，畢竟空為體，是則二同一別，故言名義同而體異。又空為名，如如為義，妙有為體，此亦二同一別。餘兩門亦如是，故言名義同而體異也。

As for the third proposition, 'name and meaning are the same, but substance is different': for example, 'wondrous existence' is the name, 'wondrous form' is the meaning, and 'ultimate emptiness' is the substance; here two are the same and one is different, hence it is said that 'name and meaning are the same, but substance is different.' Furthermore, 'emptiness' is the name, 'suchness' is the meaning, and 'wondrous existence' is the substance; this is also two being the same and one being different. The remaining two gates are also like this; hence it is said that 'name and meaning are the same, but substance is different.'