金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.77

1.77

經。須菩提所謂佛法者即非佛法　第四結也。此明生了二因得三身果。總名佛法。佛謂覺者。即能覺為智身。法謂所證。即所覺為法身。能覺所覺合而稱之故名佛法。即非佛法者。謂如來所得佛法非二乘等共佛法矣。

[Sūtra:] "Subhūti, what is called the Buddha Dharma is not the Buddha Dharma." The fourth is the conclusion. This clarifies that the two causes—productive and revelatory—attain the fruit of the three bodies, collectively termed the "Buddha Dharma." "Buddha" means the awakened one; namely, the capable-of-awakening is the wisdom body. "Dharma" means what is realized; namely, the awakened-to is the dharmakāya. The capable-of-awakening and the awakened-to are named in combination, hence called the "Buddha Dharma." "Is not the Buddha Dharma" means that the Buddha Dharma attained by the Tathāgata is not the shared Buddha Dharma of the two vehicles and so on.