注大乘入楞伽經 3.32

3.32

自下正破也。佛語大慧空即是色，隨入色種中故，色外無空也。色即是空，互為能所建立性故，非色滅空也。色空分齊應如是知。

From here down is the direct refutation. The Buddha told Mahāmati that space is matter because it conforms to and enters into the elements of matter; there is no space outside of matter. Matter is space because they mutually possess the nature of establishing and being established; it is not that space exists through the destruction of matter. The delimitations of matter and space should be known thus.