大般涅槃經集解 14.16

14.16

案僧亮曰：尼揵所計解脫，無常樂我淨，一空。又非解脫，二空也。名無所有者，體是無常又非解脫，無所有者也。

Sengliang states: The vimokṣa posited by the Nirgranthas lacks permanence, bliss, self, and purity—this is the first emptiness. Furthermore, it is not vimokṣa—this is the second emptiness. Being named 'non-existence' means that its substance is impermanent and it is also not vimokṣa; it is that which has non-existence.