維摩經略疏 9.88

9.88

「無盡意」，「布施迴向一切智為二」者，若取此二法為二，便成通教意，未顯不二之門。今取六度教菩薩布施，而不迴向求常住佛。通教則能施，迴向一切智為二。今明布施性即迴向性，無六度通之別，是為入不二門。又施等是因，一切種智是果，是為二。又自行六度為善則少，迴向果而行六度其福則多，多少為二。觀此二性無異，名為不二法門。

Regarding 'Akṣayamati' [and the statement] '"Giving and dedicating [the merit] toward all-knowledge are two":' If one takes these two dharmas as two, it becomes the purport of the Shared Teaching and does not yet reveal the gate of non-duality. Here, taking the six perfections teaching, the bodhisattva practices giving without dedicating it to seek the eternally abiding Buddha. In the Shared Teaching, then, the ability to give and dedicating [the merit] toward all-knowledge are two. Here it is clarified that the nature of giving is itself the nature of dedication; there is no distinction between the six perfections and the Shared [Teaching]—this is entering the gate of non-duality. Moreover, giving and the like are the cause, and the knowledge of all aspects is the fruit; these are two. Furthermore, practicing the six perfections for oneself produces little good, while practicing the six perfections by dedicating them to the fruit yields much merit; few and many are two. Contemplating these two natures as without difference is called the dharma gate of non-duality.