大毘盧遮那成佛經疏 2.19

2.19

經云「聲非聲」者，聲即是聲論外道。若聲顯者，計聲體本有，待緣顯之，體性常住。若聲生者，計聲本生，待緣生之，生已常住。彼中復自分異計，如餘處廣釋。非聲者，與前計有異，彼計聲是遍常，此宗悉撥為無，墮在無善惡法，亦無聲字處，以此為實也。

The sūtra says: "Sound and non-sound." "Sound" refers to the Sound-Theorist (Śabda) non-Buddhists. If they are Sound-Manifestationists, they hold that the essence of sound exists fundamentally, awaiting conditions to manifest it, and its essential nature is eternal. If they are Sound-Originationists, they hold that sound fundamentally originates, awaiting conditions to originate it, and having originated, it remains eternal. Among them, they further divide into different views, as explained at length elsewhere. "Non-sound" differs from the previous views: whereas they hold that sound is all-pervading and eternal, this school completely rejects it as non-existent, falling into a state where there are no good or bad dharmas, nor any sound or phonemes, regarding this as the truth.