注大乘入楞伽經 3.246

3.246

謂了妄想性空，即生死成涅槃；若迷真實性有，即涅槃成生死。如生死涅槃既無二，類通一切法亦爾。

This means that understanding that the nature of false discrimination is empty, saṃsāra itself becomes nirvāṇa; if one is deluded about the existence of the true nature, nirvāṇa itself becomes saṃsāra. Just as saṃsāra and nirvāṇa are without duality, by extension all phenomena are likewise.