法華論疏 3.38

3.38

以二無我攝一切功德盡，又於諸功德中勝。亦可此語釋上無利益眾生事，亦得重釋上依佛教得解脫。

Because the two selflessnesses encompass all merits completely, and are also supreme among all merits. Alternatively, these words explain the above matter of not benefiting sentient beings, and can also re-explain the above attaining of liberation in reliance on the Buddha's teaching.