摩訶止觀 2.135

2.135

若謂解脫直解脫者，非解脫也。當知解脫亦脫、非脫、非脫非非脫。方便淨解脫調伏眾生不為所染，故名為「脫」；所作辦已，歸於解脫。圓淨解脫不見眾生及解脫相，故名「非脫」；所作辦已，歸於般若。性淨解脫則非脫非非脫；所作辦已，歸於法身。若達、若說，如此三脫非一異相，俱入祕藏，故名「旨歸」。

If one maintains that vimokṣa is merely vimokṣa, it is not vimokṣa. One should know that vimokṣa is also liberated, non-liberated, and neither liberated nor non-liberated. The expediently pure vimokṣa tames sentient beings without being defiled by them; therefore it is called 'liberated'. Once its work is completed, it returns to vimokṣa. The completely pure vimokṣa perceives neither sentient beings nor any mark of vimokṣa; therefore it is called 'non-liberated'. Once its work is completed, it returns to prajñā. The naturally pure vimokṣa is neither liberated nor non-liberated. Once its work is completed, it returns to the dharmakāya. Whether comprehended or expounded, these three vimokṣas have no mark of oneness or difference; entering the secret storehouse together, it is therefore called the 'ultimate import'.