瑜伽論記 5.316

5.316

言第四、是不二相等者，生老等相名差別相，與所依法無別體故名不二相。事相所識相等者，即前六種言論中，眾共施設言論也。如來滅後若有若無等，不可宣說者，景云：此說化身計為如來，如來滅後若有無等不可宣說，諸外道計解脫神我名曰如來有三身別，若有若無，即不可說事。又前依體無，此依體妙，故名甚深。

Regarding the statement that 'the fourth is the characteristic of non-duality, etc.': the characteristics of birth, aging, and so on are called differentiated characteristics; because they have no substance separate from the phenomena on which they rely, they are called the characteristic of non-duality. Regarding 'the characteristics of entities, characteristics of cognitions, etc.': these are the discourses of common designations among the six types of discourses mentioned before. Regarding 'whether the Tathāgata exists or does not exist after extinction, etc., is inexpressible': Jing says: This refers to conceiving the transformation body as the Tathāgata; whether the Tathāgata exists or does not exist after extinction is inexpressible; various non-Buddhists conceive the liberated spiritual self and call it the Tathāgata; there are differences among the three bodies; whether existing or non-existing, this is an inexpressible entity. Furthermore, previously it was based on the non-existence of substance, while here it is based on the wondrousness of substance; hence it is called profound.