說無垢稱經疏 5.700

5.700

贊曰：布施為一，迴向一切智性為一，故名為二。一切智性即真如理，是智體故。知布施等即真如性，故名不二。

The Commentary says: Giving is one, and dedication to the nature of omniscience is one; hence they are called two. The nature of omniscience is the principle of tathatā, because it is the substance of wisdom. Knowing that giving and so forth are themselves the nature of tathatā is therefore called non-duality.