大般涅槃經義記 6.6

6.6

Within the first ten: the first eight take non-existence to refute existence as emptiness; the ninth takes existence to dispel non-existence as emptiness; the tenth, by neither existence nor non-existence, doubly refutes existence and non-existence, naming it emptiness; these are identical to the ten equalities in the Daśabhūmika Sūtra.