大般涅槃經義記 8.173

8.173

二就真諦緣實解釋，因緣實性不從緣生，是故不出；不從緣盡，故曰不滅。體無定性，所以非常；不可斷滅，是故非斷。體備法界恒沙佛性，故曰非一；諸法同體，不離不異，故曰非二。不從緣變，故無去來；亦無隱顯，故非因果。良以就實以論其體，體外無緣，是故不可約緣說出乃至因果。

Second, they are explained in terms of the conditioned reality of ultimate truth: the real nature of dependent origination does not arise from conditions, and therefore does not arise; it is not exhausted through conditions, and hence is called "not ceasing". Its substance lacks a fixed nature, and therefore is not permanent; it cannot be annihilated, and therefore is not annihilated. Its substance is endowed with the buddha-natures as numerous as the sands of the Ganges throughout the dharmadhātu, and hence it is said to be "not one"; all dharmas share the same substance, neither departing nor differing, and hence it is said to be "not two". It does not transform through conditions, and therefore has no going or coming; it also has no latency or manifestation, and therefore is neither cause nor effect. Truly, discussing its substance in terms of reality, there are no conditions outside the substance; therefore, one cannot speak of arising, and so forth down to cause and effect, with reference to conditions.