大乘義章 14.56

14.56

次明所依。所依有二：一依世諦修習諸行、二依真諦。如歡喜中，依於施者、受者、財物修行布施，是依世諦。不見施者、受者、財物、若業若果，如是一切，名依真諦。歡喜既然，諸行類爾（此四門竟）。

Next, that on which [the practices] rely is clarified. That on which they rely is twofold: first, cultivating the various practices relying on conventional truth; second, relying on ultimate truth. As in [the practice of] joy, practicing giving relying upon the giver, the recipient, and the material goods is relying on conventional truth. Not seeing the giver, the recipient, the material goods, or the karma or the fruition—all such things—is called relying on ultimate truth. Joy being so, the other practices are similar (this concludes the fourth gate).