請觀音經疏闡義鈔 2.46

2.46

「又經」下，明檀以慧導。無慧導者不趣菩提，有慧導故即成正覺。「斥無方便者」者，即無慧導也。「三事皆空」者，謂不見施物、施者、受者。若準下疏文，即以根塵識為三事也。

From "furthermore, the sūtra" downward clarifies that dāna is guided by wisdom. That which is without the guidance of wisdom does not tend toward bodhi; because it has the guidance of wisdom, it instantly accomplishes right enlightenment. "Rebuking those without upāya" means those without the guidance of wisdom. "Threefold emptiness" means not seeing the object of giving, the giver, or the recipient. If based on the text of the commentary below, it takes the sense faculties, sense objects, and consciousnesses as the three things.