大般涅槃經集解 10.63

10.63

案僧亮曰：無二十五有，故無有也。不衣不食，故不受也。功德無增，故無施也。僧宗曰：雖言始有，視聽不得，故無有也。位居足地，故不受也。離因相故，故無施也。

Sengliang states: Because it is free from the twenty-five states of existence, it is non-existent. Because it does not wear clothes or eat food, it does not receive. Because its merit does not increase, it does not bestow. Sengzong states: Although spoken of as having an inception, it cannot be seen or heard, hence it is non-existent. Because its station resides in the ground of fulfilment, it does not receive. Because it is free from the characteristics of causes, it does not bestow.