大毘盧遮那成佛經疏 2.19

2.19

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.