請觀音經疏闡義鈔 2.46

2.46

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.