楞伽阿跋多羅寶經註解 4.11

4.11

如來如是下，謂法身與五陰對論，非異非不異。陰即苦道，苦道即法身，故非異；迷悟有殊，故非不異。若言法身不異五陰，則是無常生滅之法；若謂異者，則如來無全體起用方便益物之相，故云則空。所以法身與陰，非異非不異也。若不了陰即是法身，則二者有異，故又以牛角為喻。牛角相似則不異，長短差別則有異。一切諸法亦如是者，謂法身與一切法非異非不異亦如是也。又以牛角左右異為喻者，謂法身本一，而諸法有異，亦猶牛之左右角之不同耳。結文可知。

From "The Tathāgata is likewise..." on, it discusses the dharmakāya in relation to the five skandhas as being neither different nor not different. The skandhas are the path of suffering, and the path of suffering is precisely the dharmakāya, hence they are not different; yet delusion and awakening differ, hence they are not non-different. If one says the dharmakāya is not different from the five skandhas, then it would be an impermanent dharma of arising and ceasing; if one says it is different, then the Tathāgata would lack the aspect of skillful means arising from the entire essence to benefit beings, hence it says "would be empty." Therefore, the dharmakāya and the skandhas are neither different nor not different. If one does not comprehend that the skandhas are precisely the dharmakāya, then the two are seen as different, which is why ox horns are again used as an analogy. Ox horns are not different because of their similarity, yet they are different because of differences in length. "So too are all dharmas" means that the relation of the dharmakāya to all dharmas being neither different nor not different is also like this. Furthermore, using the difference between the left and right horns of an ox as an analogy signifies that while the dharmakāya is fundamentally one, dharmas have differences, just as the left and right horns of an ox are not identical. The concluding text is easy to understand.