金剛般若論會釋 2.71

2.71

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.