四明十義書 2.74

2.74

復應須解，成之與造俱理俱事，約理則成之與造俱以即具釋之，約事則成之與造俱從變釋之。若妄心具真心即真心，豈不具如來即如來耶（理造）？若妄心轉變作真心，豈不轉變作如來耶（事造）？真心就法論，如來約人說。眾生無上者，佛是。法無上者，涅槃是。豈得妄心成法、真心造人耶？

Furthermore, you must understand that both "accomplishing" and "producing" are equally principle and equally phenomena. In terms of principle, both "accomplishing" and "producing" are explained in terms of identity and inherent possession; in terms of phenomena, both "accomplishing" and "producing" are explained in terms of transformation. If the deluded mind possesses the true mind and is identical with the true mind, does it not possess the Tathāgata and is it not identical with the Tathāgata (production in principle)? If the deluded mind transforms into the true mind, does it not transform into the Tathāgata (phenomenal production)? True mind is discussed with respect to dharma; Tathāgata is stated with respect to the person. That which is supreme among sentient beings is buddha; that which is supreme among dharmas is nirvāṇa. How could the deluded mind accomplish dharma, while the true mind produces the person?