金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.77

1.77

[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.