大乘起信論義記 3.365

3.365

行體中，以依轉識等者，境界即是現識，必依轉相起故也。然本智正證之時，實無能所，豈可得說以為境界？今但約後得智中業識未盡故，轉現猶存，假就此識說正證中定有真如為所證境也。以後得智反緣正證，亦有現似境故，說轉識現也。而實真證能所平等，故云唯真如智名法身也。

In [the explanation of] the essence of practice, 'in reliance on the evolving consciousness,' etc., [means that] the sphere is none other than the manifesting consciousness, which necessarily arises relying on the evolving mark. Yet when fundamental cognition directly realizes it, there is in truth neither subject nor object; how could it be spoken of as a sphere? Now, it is only with reference to the fact that karmic consciousness is not yet exhausted in subsequently attained cognition, so that evolving and manifesting still persist, that one provisionally relies on this consciousness to say that in direct realization there is definitely tathatā as the sphere realized. Because subsequently attained cognition reflexively takes direct realization as an object, an apparent sphere also manifests; hence it is said that the evolving consciousness manifests. In reality, in true realization, subject and object are equal; hence it is said: 'only the cognition of tathatā is called the dharmakāya.'