大般涅槃經義記 5.156

5.156

第一先就情理分二，五陰和合稱言某甲，凡隨所稱計有我、人是名世諦：聖人解陰無有某甲，離陰亦無，名第一義。

First, the two are divided with reference to delusion and principle: the five aggregates coming together are designated as 'so-and-so'; ordinary people, following that designation, calculate that there is a self or a person—this is conventional truth. Sages understand that within the aggregates there is no 'so-and-so', and apart from the aggregates there is also none—this is ultimate truth.