注大乘入楞伽經 5.8

5.8

此敘邪智惡思覺者，虛妄推度非理問難詞也。謂色與無常，乃至智與智者為異不異。智者應告言：如是等問不可記事，而佛名為無記置答。以彼愚人無聞慧故，不知有無是邪是正，欲令彼離斷常邪見諸怖畏故，不為記說。《俱舍》第十九云：「諸契經說十四無記」，即其義也，亦名置答。所以不答者，謂此乃無義語也。知之不免生死，不知不障涅槃。

This explains the phrases used by those of evil contemplation and perverted wisdom when falsely calculating and raising improper objections. That is, whether matter and impermanence, up to knowledge and the knower, are different or not different. The wise should reply to them: "Questions such as these concern matters that cannot be declared, and the Buddha termed them [answering by] setting aside without declaring." Because those foolish people lack the wisdom gained from hearing and do not know whether existence and non-existence are perverted or correct, and in order to make them leave behind the various terrors of perverted views of annihilation and permanence, he did not declare it for them. Fascicle nineteen of the Kośa says: "Various sūtras state that there are fourteen undeclared [points]," which is precisely this meaning; it is also called answering by setting aside. The reason he did not answer is that these are meaningless statements. Knowing them does not allow one to escape saṃsāra, and not knowing them does not obstruct nirvāṇa.