肇論新疏 2.386

2.386

《大品》第二也。彼云：「非色異空」等。有執色處非空、空處非色，故經云「色不異空」等。有執析色方空、空不在色，故經云「色即是空」等。《寶性論》說：「初心菩薩於空未了，有三種疑（云云）。」今以色空相即二諦相融，先辨境通，後示心一。

This is from the second chapter of the Pañcaviṃśatisāhasrikā. There it says: "It is not that form is different from emptiness," and so forth. Some cling to the locus of form as not being empty, and the locus of emptiness as not being form; therefore the sūtra says "Form is not different from emptiness" and so forth. Some cling to analyzing form to find emptiness, and that emptiness is not in form; therefore the sūtra says "Form is emptiness" and so forth. The Ratnagotravibhāga says: "Bodhisattvas at the initial stage, not having understood emptiness, have three kinds of doubts (and so on)." Now, through form and emptiness being mutually identical, and the two truths harmoniously merging, he first clarifies that the objective realm is non-obstructed, and then shows that the mind is one.