大般涅槃經義記 8.250

8.250

性中兩門：一佛望餘人相對分二，先舉二數、次列、下辯。「色謂菩提」果德性也，佛見分明故名為色。「非色凡夫乃至十住」就人顯示。「十住菩薩見不了了名非色」者，釋非色義，就勝解釋，餘類可知，是故偏言十住不了。問曰：已知佛見了了名之為色，餘見不了名為非色。性實如何？釋言：佛性相空體有，相空非色，體有義邊亦色亦心。體是真識故名為心；體是法身，眼耳鼻舌諸根之性，故說為色。故經說言「眾生身中有如來眼如來耳」等。今欲約之明見不見，是故偏說為色非色。此一門竟。

There are two gates regarding the nature: First, dividing into two relatively by contrasting the Buddha with other people: first raising the two numbers, next listing them, and below distinguishing them. 'Form refers to bodhi'—this is the nature of the fruitional virtues; because the Buddha sees it clearly, it is called form. 'Formless refers to ordinary beings up to the ten abodes'—this shows it with reference to persons. As for 'Bodhisattvas of the ten abodes do not see it clearly, so it is called formless', this explains the meaning of formless; it is explained in terms of the superior, and the rest can be known by analogy, which is why it specifically speaks of the ten abodes not seeing clearly. Question: We know that the Buddha's clear seeing is called form, and the unclear seeing of others is called formless. What is the nature in reality? Explanation: The buddha-nature is empty of marks and existent in substance. Being empty of marks, it is formless; in terms of the meaning of being existent in substance, it is both form and mind. Its substance is true consciousness, hence it is called mind; its substance is the dharmakāya, the nature of all the sense faculties—eye, ear, nose, and tongue—hence it is spoken of as form. Therefore the sūtra says: 'In the bodies of sentient beings there are the Tathāgata's eye, the Tathāgata's ear,' and so forth. Now, wishing to clarify seeing and non-seeing in reference to it, it is therefore specifically spoken of as form and formless. This concludes the first gate.