金剛般若論會釋 2.71

2.71

安立第一義中，一切法者，謂五蘊體悉是非法，不如名說，悉非五蘊，即是五蘊，名安立第一義。非如小乘如言有體，一切法者即一切法，今說一切法，但是假名之所呼召，非如其名有實自性故，法即非法。天親解同，但不如名之所說，體亦非體，三世之法無自性，故名非法。

In establishing the ultimate truth, 'all dharmas' means that the essence of the five aggregates is entirely non-dharmas; not being as spoken by name, they are not the five aggregates at all, yet are precisely the five aggregates—this is called establishing the ultimate truth. It is not like the Hīnayāna where there are essences corresponding to words, where 'all dharmas' means simply all dharmas. Now it is said that all dharmas are merely that which is designated by conventional names, not having real intrinsic nature corresponding to their names; therefore dharmas are non-dharmas. Vasubandhu's explanation is the same: merely that things are not as spoken by name, and essence is also non-essence; dharmas of the three periods of time lack intrinsic nature, and are therefore called non-dharmas.