楞伽阿跋多羅寶經註解 1.660

1.660

言此建、謗皆由心量，然心量之實求不可得。如來如此直示，令彼凡迷了本無有，離諸邪見。言身受用建立者，身即色身正報也，受用即資財依報也。由愚癡無智，不知是自心妄現，墮於二見。

This means that both affirmation and deprecation stem from mental measure, but the reality of mental measure cannot be found if sought. The Tathāgata directly indicates this so that those ordinary confused ones may realize that fundamentally it does not exist, and be free from all wrong views. To say 'the affirmation of body and objects of enjoyment': 'body' is the direct retribution of the physical body; 'objects of enjoyment' are the dependent retribution of wealth and materials. Due to foolishness and lack of wisdom, not knowing that these are false appearances of one's own mind, they fall into the two views.