大般涅槃經義記 5.294

5.294

次下兩對理事分別，「非實說實、實說非實」就理分別，世俗虛假名為非實，如來隨俗說為世諦，四真諦等名為說實，即此實者，如來就理說為非實。又復妄法情有理無，如來於中說為二諦名為說實，佛性是實，隨妄流轉說為生死，名說非實。「非境說境、境說非境」就事分別，三界虛妄，但一心作，心外無法，故曰非境。隨心妄取，如來說境，即彼妄境就實言無，名說非境。

The next two pairs below are differentiated in terms of principle and phenomena. "Preaching the real regarding what is not real, and preaching the unreal regarding what is real" is differentiation in terms of principle: conventional falsity is called "not real," yet the Tathāgata, conforming to convention, speaks of it as conventional truth; the four noble truths and so forth are called preaching the real, yet regarding these very real things, the Tathāgata speaks of them in terms of principle as not real. Furthermore, delusive dharmas exist in cognition but are absent in principle; the Tathāgata speaks of them as the two truths, which is called preaching the real; the buddha-nature is real, yet revolving in accordance with delusion it is called saṃsāra, which is called preaching the unreal. "Preaching objects [of cognition] regarding what are not objects, and preaching non-objects regarding objects" is differentiation in terms of phenomena: the three realms are false, made by mind alone; since there are no dharmas outside the mind, they are called "not objects." Conforming to the mind's deluded grasping, the Tathāgata preaches objects; yet regarding those very delusive objects, in terms of reality he says they do not exist, which is called preaching non-objects.