大方廣佛華嚴經隨疏演義鈔 17.68

17.68

疏「根境非一異之妙耳」者，以根與境共為緣起，因根說境、因境說根，互相融即故曰非異，兩相歷然故曰非一，斯為妙耳，何所不聞。

Regarding “the wondrous ear wherein base and object are neither identical nor different”: because the sense-base and the sense-object together constitute dependent arising, the object is spoken of on the basis of the base, and the base is spoken of on the basis of the object; their mutual blending and identity is called “not different,” while the two marks remaining distinct is called “not identical.” This is the wondrous ear; what could it not hear?