大乘起信論義記 2.52

2.52

初中言雖說雖念皆無能所者，明念即無念，非滅於念。非滅念故名雖念，離於斷見；即無念故，皆無能所，離於常見。於一念間離此二見，見此無二之法，故能稱順中道隨順法性也。又亦可雖在於彼言念等中，觀此念等常無能所，雖未能離念，而順於無念，故名隨順。此釋方便觀也。久觀不已，即能離茲妄念，契彼無念真理，故名正觀。云得入者，觀智契入也。《十地論》云「智者智行處」故，又云「是境界難見，自心清淨可見，此境界不可說也。」又《華嚴》云「甚深真法性，妙智隨順入」故也。是故當知，雖非妄念境界，不可生於絕分想也。

In the first part, "although spoken of and although thought of, both lack subject and object" clarifies that thought is immediately non-thought, not that thought is annihilated. Because it is not the annihilation of thought, it is called "although thought of," which is free from the annihilationist view; because it is immediately non-thought, both lack subject and object, which is free from the eternalist view. In a single thought-moment being free from these two views and seeing this non-dual phenomenon, one can thus conform to the Middle Way and accord with the dharmatā. Alternatively, it can also mean that although one is amidst those words and thoughts, one contemplates these thoughts and words as constantly lacking subject and object; although not yet able to be free from thought, one accords with non-thought, hence called "according with it." This explains the contemplation of skillful means. Contemplating for a long time without ceasing, one can then become free from these delusional thoughts and tally with that true principle of non-thought, hence called "direct contemplation." Saying "gain entry" means contemplative wisdom tallies and enters. As the Daśabhūmikaśāstra says: "The sphere of practice of the wise"; and further says: "This realm is difficult to see; visible when one's own mind is pure, this realm cannot be spoken of." Also, the Avataṃsakasūtra says: "The profound true dharmatā / wonderful wisdom accords with and enters." Therefore, one should know that although it is not an object of delusional thoughts, one must not generate the thought of having no capacity for it.