大乘義章 1.62

1.62

問曰：假法若有體者，何故經言但名但用但假施設，不說假體？釋言：經說但假施設，即是假體。假體非實，是故說言但假施設。

Question: If designated dharmas have an entity, why do the sūtras say that they are 'only names, only functions, only provisional conventions,' and do not speak of a designated entity? Answer: When the sūtra says they are 'only provisional conventions,' that itself is the designated entity. Because the designated entity is not real, it is said to be 'only provisional conventions.'