維摩經玄疏 3.82

3.82

一、理外二諦，有二種：一者，不即二諦，生滅二諦也；二者，相即二諦，無生二諦也。故《大品經》云「即色是空，非色滅空」，色滅方空，是不即二諦；即色是空，相即二諦也。

First, as for the two truths outside the principle, there are two kinds: first, the non-identical two truths, which are the two truths of arising and ceasing; second, the mutually identical two truths, which are the two truths of non-arising. Thus the Dapin jing says: "Form is precisely emptiness; it is not that the cessation of form is emptiness." [Believing that] emptiness occurs only after form has ceased is the non-identical two truths; [realizing that] form is precisely emptiness is the mutually identical two truths.