注大乘入楞伽經 4.188

4.188

言一切法但有言說，都無實義，故引龜毛兔角喻之。以明縱有言說自性，亦無所說諸法自性。

This means that all phenomena exist merely as language and have no real referent at all; hence he cites the metaphors of the tortoise's hairs and the hare's horns. This clarifies that even if there is an intrinsic nature of speech, there is no intrinsic nature of the phenomena expressed.