大般涅槃經義記 6.32

6.32

「第一義」中，先問，次辯，後總結之。辯中，初先明第一義，後就說空。前中，初先就眼說空，後類諸法。後中，先問何等名為第一義空，有業、有報故非定無，非定無故第一義空。以其因緣假有破無，不將性有而破彼無，故復說言「不見作者」。「如是」下結。

Regarding "ultimate truth": first the question, next the explanation, and finally the general conclusion. In the explanation, it first clarifies the ultimate truth, and afterwards explains emptiness in terms of it. In the former, it first explains emptiness in terms of the eye, and afterwards analogizes to all dharmas. In the latter, it first asks what is called the ultimate emptiness: because there is karma and there is retribution, it is not definitively non-existent; because it is not definitively non-existent, it is the ultimate emptiness. Because nominal existence through causes and conditions refutes non-existence, and does not take existence by intrinsic nature to refute that non-existence, it therefore also says "one does not see an agent." "Such..." and below concludes.