大乘起信論義記 2.245

2.245

It is explained: The substance of the dharmatā fundamentally has no visible material forms; how could it be made to manifest forms and the like? Therefore it says, "Nor are there visible material forms." Another doubt asks: If, because dharmatā is not a phenomenon of visible material forms, it does not manifest the two kinds of form, why do all buddhas manifest various forms such as reward and transformation? It is explained: That seeing of the various forms of the buddhas is entirely a transformed manifestation produced in accordance with the defiled, illusory minds of sentient beings, which belongs to the subsequent gate of the mark of difference; it is not that within the innate enlightenment cognition in this gate of the mark of sameness there is this non-empty nature of material obstruction. It can also be said that among the non-empty, Gaṅgā-sands virtues of innate enlightenment, there is also no such material form; hence it says, "What sees material forms... non-empty nature." How is it known that within that phenomenon-substance there is no material form? It is explained: Because the mark of innate enlightenment cognition is not a visible phenomenon.