淨名經集解關中疏 2.255

2.255

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."