注大乘入楞伽經 8.135

8.135

言此正智不取名相法為有，不捨名相法為無，遠離損減增益二見，名相、妄識本自不生，是故強名為如如也。

This means that this right knowledge does not grasp the phenomena of names and forms as existent, nor does it abandon the phenomena of names and forms as non-existent; it remains far removed from the two views of deprecation and superimposition; names, forms, and deluded consciousness fundamentally do not arise. Therefore, it is arbitrarily named tathatā.