首楞嚴義疏注經 8.176

8.176

此正明也。約用就體，能所俱亡。眾生相空本涅槃故，能化緣生本無性故，故云滅除度相，《般若經》中亦同此說。亡緣之智名無為心，無作妙理名涅槃路，攝用歸體名為迴向。涅槃果也，路即理也。履以成地到究竟故，名涅槃路，結名可知。

This directly clarifies [the stage]. Taking functioning to return to essence, subject and object both vanish. The marks of sentient beings are empty because they are fundamentally nirvāṇa; the conditions for conversion arise because they fundamentally lack self-nature; hence it says 'he extinguishes the marks of delivering.' The Prajñāpāramitā Sūtras also speak in this same way. The wisdom that obliterates conditions is called the 'unconditioned mind'; the unconditioned wondrous principle is called the 'path of nirvāṇa'; gathering functioning to return to the essence is called 'dedication of merit.' Nirvāṇa is the fruit; the path is the principle. Treading upon it to form the ground so as to arrive at the ultimate is why it is called the 'path of nirvāṇa.' The concluding name can be understood from this.