淨名經集解關中疏 2.255

2.255

師子吼菩薩曰。罪福為二。若達罪性與福無異。以金剛惠沒了此相無縛無解者。是為入不二法門　罪破戒也。福持戒定惠也。罪福平等一相一性為不二。肇曰。金剛惠實相惠也。

The Bodhisattva Siṃhanāda said, "Sin and merit constitute duality. If one penetrates the nature of sin as no different from merit, and completely understands these characteristics with diamond-like wisdom so that there is neither bondage nor liberation, this is entering the dharma gate of non-duality."
Sin means breaking the precepts; merit means upholding the precepts, concentration, and wisdom. Sin and merit being equal, of a single characteristic and a single nature, is non-duality. Sengzhao says, "Diamond-like wisdom is the wisdom of the true mark."