淨名經集解關中疏 1.138

1.138

無我無造無受者　此下偈明我本不有。即無無我入不二門。不同二乘捨我住無我也。又我造受三計我之別名。此明由業遷形。豈有常我主其異形哉。肇曰。諸法皆從緣生耳。無別有真宰主之者故無我也。夫以有我故能造善惡受禍福法。既無我故無造無受者。

"There is no self, no maker, and no receiver." The verses below clarify that the self originally does not exist. That is, having no "non-self," one enters the gate of non-duality; this is not like the two vehicles discarding the self to abide in non-self. Furthermore, the three terms—"self," "maker," and "receiver"—are distinct names for the reckoning of a self. This clarifies that form is transformed by karma; how could there be an eternal self acting as master over its different forms? Sengzhao says: "All phenomena merely arise from conditions; there is no separate true ruler who governs them, hence there is no self. For it is because there is a self that one can create good and evil and receive retribution in misfortune and fortune; since phenomena are devoid of self, there is neither maker nor receiver."