大般涅槃經義記 8.67

8.67

初中，約就地、水、火、風破遣色相。破之云何？「色非地」等明色非有，「不離地」等彰色非無。是義云何？色者是其四大家相，如鏡中像。大是色體，如即像鏡。就大別分，色相不立，故非地等四大和合。色相存立，故說不離。

In the first, with respect to earth, water, fire, and wind, he dismantles and dispels the mark of form. How does he dismantle it? "Form is not earth..." and so forth clarifies that form is not existent; "not separate from earth..." and so forth reveals that form is not nonexistent. What does this mean? Form is a compounded mark of the four great elements, like an image in a mirror. The great elements are the substance of form, like the mirror that is the image. Distinguishing them according to the great elements, the mark of form cannot be established; hence it is not earth or the other four great elements in combination. As the mark of form subsists, it is therefore said to be not separate.