大般涅槃經義記 8.180

8.180

次二一對約人分別，「雖無作者而有作業」明其無有造業之人而有行業。「雖無受者而有果報」明其無有受報之人而得有果。無作無受即明非有，而有業果即顯非無。

The next two form a pair differentiating with regard to persons: 'Though there is no agent, there is action done' clarifies that while there is no person who creates karma, there are karmic actions. 'Though there is no experiencer, there is karmic retribution' clarifies that while there is no person who experiences retribution, there comes to be retribution. Having no agent and no experiencer clarifies non-existence; yet having karma and retribution reveals non-emptiness (non-absence).