妙法蓮華經玄義 2.13

2.13

If the ten numbers depend on the dharma realm, the dependent follows the locus of dependence, which enters the realm of emptiness. That the ten realms have separate boundaries is the provisional realm. That the ten numbers are all the dharma realm is the middle realm. Desiring to make it easy to understand, one makes such distinctions. But stating it according to the grasped meaning, emptiness is identical with the provisional and the middle, without one, two, or three, as explained above.