大般涅槃經義記 5.157

5.157

第二約就假實分二，先明二法有名有實是其實法，陰界入等依名求有，體可得故言有實；有名無實是其假法，瓶、衣、車乘、舍宅、軍眾如是一切假施其名，推求無體故曰無實。下就辯諦，假為世諦，實為第一。

Second, the two are divided with reference to the nominal and the real: First, it clarifies that two dharmas having a name and having reality are real dharmas: when aggregates, realms, bases, and so forth are sought for existence according to their names, an essence can be obtained; therefore it is said they have reality. Having a name and lacking reality are nominal dharmas: vases, clothes, carts, dwellings, armies, and all such things are provisionally assigned names; when investigated, they lack essence; therefore it is said they lack reality. Below, discussing the truths: the nominal is conventional truth; the real is ultimate [truth].