法華文句記 6.53

6.53

修對治時能所皆空，今此亦爾。約施大化復令離濁，於佛正是摩訶衍相，是故得名大乘治相。

When cultivating counteraction, both subject and object are empty, and the present case is also like this. In terms of bestowing the great transformation and further causing them to leave defilement, with respect to the Buddha this is precisely the mark of the Mahāyāna; therefore it gets the name "the marks of counteraction of the Great Vehicle."