金剛三昧經論 2.79

2.79

論曰：此下第二問答明見是妄，妄故真空。謂境空故見，有境即是妄。見亦空故，計有見亦是妄。釋中有二：總明、別顯。總明者，陰界等有本不自名我為色等，但由妄心名為色等，是故一切悉皆空寂也。別顯中言一切法相亦如是者，謂外山河等六塵法相。一切眾生身亦如是者，內色受等五陰之身。身體尚無，何有見用故。

The commentary says: From here on is the second question and answer, clarifying that seeing is delusion, and because it is delusion, it is true emptiness. That is to say, because objects are empty, seeing that there are objects is delusion. Seeing is also empty; hence, conceiving that there is seeing is also delusion.
Within the explanation there are two: a general clarification and a specific demonstration.
As for the general clarification: existents such as aggregates and realms originally do not name themselves, saying 'I am form,' etc.; it is only due to the deluded mind that they are named form, etc. Therefore, all are entirely empty and tranquil.
In the specific demonstration, 'all characteristics of dharmas are also like this' refers to the characteristics of external dharmas such as mountains, rivers, and the six sense-objects. 'The bodies of all sentient beings are also like this' refers to the internal body of the five aggregates, such as form and sensation. Even the physical body does not exist, so how could there be the function of seeing?