大般涅槃經義記 5.159

5.159

下次就其破性宗中以辯二諦，於中兩門：前門就其假法空有以辯二諦、後門就其實法空有以辯二諦。就前門中，先明世諦，「世法有五」總以標舉。次列五名，下辯後結。「於是五法心無顛倒名第一」者，故其性空，不立定性，名無顛倒。就後門中，「無燒割等名第一」者，諸法性空名第一義。

Next, the two truths are discussed within the doctrine that refutes nature, in which there are two approaches: the former approach discusses the two truths with respect to the emptiness and existence of nominal dharmas; the latter approach discusses the two truths with respect to the emptiness and existence of real dharmas. In the former approach, first it clarifies conventional truth: 'worldly dharmas have five' generally adduces it. Next, it lists five names; below, it analyzes and then concludes. 'Toward these five dharmas, the mind being non-inverted is called the ultimate' means that because their nature is empty, not establishing a fixed nature is called non-inverted. In the latter approach, 'the absence of burning, cutting, and so forth is called the ultimate' means that the emptiness of nature of all dharmas is called ultimate truth.