大般涅槃經義記 5.160

5.160

下次就其破相宗中以辯二諦，八苦之相以為世諦，無八苦相為第一義。問曰：此宗所辯二諦與前何別？釋云：前說因緣假有以為世諦，此宗宣說妄相之有以為世諦；前宗宣說無性之空為第一義，此宗宣說無相之空為第一義，有斯別耳。

Next, the two truths are discussed within the doctrine that refutes marks: the marks of the eight sufferings are conventional truth; the absence of marks of the eight sufferings is ultimate truth. Question: What is the difference between the two truths discussed by this doctrine and the previous one? Explanation: The previous [doctrine] spoke of nominal existence through causes and conditions as conventional truth; this doctrine proclaims the existence of deluded marks as conventional truth. The previous doctrine proclaimed the emptiness of naturelessness as ultimate truth; this doctrine proclaims the emptiness of marklessness as ultimate truth. Such is the distinction.