Chapter 2 – How to train in the perfection of wisdom? Living in harmony with suchness. By combining the perfection of wisdom with all practices (six perfections, four immeasurable attitudes …) and activities (physical, verbal/conceptual, mental): acting/training conventionally/relatively without acting/training in absolute terms [U2T-in-action], without attachment, reification, effort or absolutes; without apprehending anything in absolute terms; acting non-dualistically, without opposing anything in absolute terms (not even the two truths); without accepting, seeking, doing, affirming anything in absolute term, without rejecting, abandoning, not-doing, negating anything in absolute terms, without changing, increasing, decreasing anything in absolute terms; focusing without focusing on all-aspect omniscience [U2T]; thus acting increasingly in accord with the Middle Way free from all extremes and with reality as it is as pointed out by the Union of the Two Truths [U2T]. That is how the six perfections, four immeasurable attitudes, and all activities are gradually perfected, without acting/training in them in absolute terms, while being aware of the true nature of all dharmas and opposites / dualities / triads (3 spheres) involved in the activity [U2T / U2T-3S / U2T-opp]. This path is superior to more traditional dualistic paths because it transcends the illusory world without completely rejecting it, by seeing through it; engaging without engaging the world; then enjoying without enjoying the magical show because everything is empty, and helping without helping others because we are all interconnected, everything is interconnected, empty, non-dual / ‘One’: not different/many, not identical/one, not both, not neither. The result is to be never separated from Buddhas teaching the Dharma, from perceiving without perceiving the purity of all Buddhafields [U3S-pure], and ultimately actualizing without actualizing the inseparable three pure kayas [U3K].

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At that time, when the Blessed One thus understood that the entire world had assembled‍ — a great multitude with its gods, māras, Brahmā divinities, all kinds of beings including ascetics and brahmins, gods, humans, and asuras, as well as numerous bodhisattva great beings most of whom were crown princes‍ — he said to the venerable Śāradvatīputra:

“Śāradvatīputra,
bodhisattva great beings who wish to
attain consummate buddhahood
with respect to all phenomena in all their aspects
should persevere in the perfection of wisdom.”

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(Notes:
A. "Consummate buddhahood with respect to all phenomena in all their aspects"
refers to the ultimate state of complete enlightenment achieved by a Buddha, encompassing sarvākārajñatā or all-aspect omniscience — a profound, non-dual wisdom that fully comprehends every dharma (phenomenon) in its totality.
This includes perceiving all things — physical forms, mental states, concepts, causes, conditions, and results —
through the lens of the inseparability / non-duality / Union of the Two Truths [U2T]:
their conventional reality as dependently co-arisen, interdependent, and relatively functional appearances [T1],
inseparable from their ultimate emptiness of inherent existence [T2],
like illusions that are "there yet not there."
Such buddhahood transcends limited dualistic realizations (e.g., of śrāvakas or pratyekabuddhas),
enabling effortless, compassionate guidance of all beings toward liberation [T1],
without attachment, reification, or conceptual extremes [T2] [U2T-in-action],
in perfect harmony with tathātā (suchness) as the inconceivable true nature of reality.

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B. Sarvākārajñatā: “Knowledge of All Aspects in Mahayana Buddhism”
Sarvākārajñatā (Sanskrit: सर्वाकारज्ञता), often translated as "knowledge of all aspects," "all-aspect omniscience," or "gnosis of all modes," is a central concept in Mahayana Buddhism, particularly emphasized in Prajñāpāramitā (Perfection of Wisdom) literature and texts like the 2nd-century Mahāprajñāpāramitāśāstra. Etymologically, it breaks down as sarva (all), ākāra (aspects, modes, or forms), and jñatā (knowledge or gnosis), signifying a comprehensive, non-dual wisdom that fully comprehends every phenomenon (dharma) in all its multifaceted dimensions  —  encompassing both their conventional appearances (as dependently originated, interdependent, and relatively functional) and their ultimate nature (as empty of inherent existence, non-arising, and illusory). Unlike the more general sarvajñatā (all-knowledge or omniscience, which knows all things in aggregate), sarvākārajñatā is the pinnacle of buddha-wisdom, unique to fully enlightened beings, allowing them to perceive the infinite particulars of reality without conceptual obstruction, such as the causes, conditions, characteristics, and interrelations of all dharmas across time, space, and realms.
In the context of the Union of the Two Truths (U2T), it represents the direct realization of phenomena as neither merely existent nor non-existent, but as tathātā (suchness)  —  empty yet functionally apparent — enabling effortless compassion to guide beings according to their capacities, without attachment or duality. This omniscience is cultivated through the bodhisattva path, particularly via prajñāpāramitā practice, and distinguishes Mahayana buddhahood from the limited realizations of śrāvakas and pratyekabuddhas, who attain only partial insight (e.g., into suffering and cessation) but not the all-encompassing modes that include skillful means for universal liberation.

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C. The limited realizations of śrāvakas and pratyekabuddhas: In Mahayana Buddhism, particularly from the Madhyamaka perspective, the realizations of śrāvakas (hearers) and pratyekabuddhas are indeed considered limited and partial, primarily because they involve a subtle form of dualistic grasping that does not fully transcend the inherent existence (svabhāva) of dharmas (phenomena) and opposites.
Śrāvakas attain arhatship by realizing the four noble truths — suffering, its origin, cessation, and the path — along with impermanence (anitya), suffering (duḥkha), no-self (anātman) of persons, and nirvana as peace. This insight liberates them from personal suffering and the cycle of samsara, but it remains confined to the self's aggregates (skandhas) and afflictions (kleśas), without extending to the complete emptiness (śūnyatā) of all phenomena.
Pratyekabuddhas go further by intuitively grasping dependent origination (pratītyasamutpāda), understanding how phenomena arise interdependently, but their realization is solitary and still oriented toward individual nirvana, lacking the vast compassion (mahākaruṇā) to apply this insight universally.
Both paths achieve a form of cessation (nirodha) but fall short of sarvākārajñatā (all-aspect omniscience), as they subtly reify distinctions like existence/non-existence, samsara/nirvana, or self/other, treating nirvana as an absolute escape rather than non-dual with samsara.

This limitation stems from a dualistic framework where dharmas are not fully seen through the Union of the Two Truths (U2T): conventional truths [T1] (dependently arisen appearances) and ultimate truth [T2] (emptiness) are not realized as inseparable, leading to a partial grasp that clings to opposites.
For instance, śrāvakas eliminate the self-view (satkāyadṛṣṭi) but may implicitly assume inherent existence in phenomena like the truths or nirvana, creating a subtle eternalism (śāśvatavāda) or nihilism (ucchedavāda).
Pratyekabuddhas penetrate causality more deeply but without the prajñāpāramitā's non-conceptual wisdom, they do not transcend all conceptual proliferation (prapañca), such as grasping at "arising/ceasing" or "conditioned/unconditioned" as inherently real.
In contrast, Mahayana bodhisattvas, through emptiness of all dharmas, realize the Middle Way free from extremes: phenomena are neither inherently existent nor non-existent, neither both nor neither (tetralemma), illusory yet functional — like dreams or reflections.
This complete insight fosters bodhicitta (enlightened mind) for all beings, avoiding the "limited" compassion of the other vehicles, which Mahayana texts like the Lotus Sūtra or Vimalakīrtinirdeśa critique as "Hīnayāna" (lesser vehicle) for not aspiring to full buddhahood.

Ultimately, the Mahayana view posits that true liberation requires realizing the non-duality of all opposites and the emptiness of even the three jewels (Buddha, Dharma, Saṅgha), leading to effortless, universal compassion.
Śrāvakas and pratyekabuddhas attain peace but not the all-encompassing wisdom that sees samsara and nirvana as undivided, thus their insight is "partial" — effective for personal freedom but insufficient for guiding infinite sentient beings, as emphasized in Prajñāpāramitā literature. This encourages the bodhisattva path, where one practices without grasping, embodying wisdom that transcends dualism for the sake of all.

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D. Other aspects:

Sarvākārajñatā (knowledge of all aspects) is a multifaceted concept in Mahayana Buddhism, particularly as detailed in the Abhisamayālaṃkāra (Ornament of Clear Realization), a key commentary on the Prajñāpāramitā Sūtras attributed to Maitreya-Asaṅga (c. 4th century CE). It represents the omniscient wisdom of a Buddha, which comprehends every phenomenon (dharma) in all its "aspects" (ākāras) — modes, forms, or dimensions — encompassing their individual characteristics (svalakṣaṇa), common characteristics (sāmānyalakṣaṇa), causes, conditions, interrelations, functions, and ultimate nature.
Unlike the broader sarvajñatā (all-knowledge, which knows things in aggregate), sarvākārajñatā is the exhaustive, non-conceptual insight into the infinite particulars of reality, enabling a Buddha to teach and liberate beings precisely according to their capacities.
This wisdom is the first of eight main topics in the Abhisamayālaṃkāra, and it is subdivided into 173 specific aspects (ākāras) across 10 categories, which collectively outline the bodhisattva's path to full enlightenment.
These 173 aspects are not a random list but a systematic framework for meditating on and realizing all dharmas, ensuring the practitioner masters the wisdom that integrates the three vehicles (śrāvaka, pratyekabuddha, and bodhisattva) while transcending them for universal benefit.
Sarvākārajñatā is cultivated through the six perfections (pāramitās), especially prajñāpāramitā,
and culminates in the vajra-like samādhi,
removing all cognitive and afflictive obscurations.
(Removing afflictive obscurations clears emotional defilements like greed and hatred, while cognitive ones eliminate distorted perceptions of reality's true nature [U2T].)

It is irreversible and empowers the ten powers (daśabala), four fearlessnesses (catvāri vaiśāradyāni), and eighteen unique buddha-qualities (āveṇikadharma), making it the foundation for dharmakāya (truth body) and compassionate activity.
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The 10 Categories and 173 Aspects of Sarvākārajñatā
The Abhisamayālaṃkāra structures sarvākārajñatā into 10 main topics, with the 173 aspects distributed as follows (based on traditional commentaries like Haribhadra's Sphuṭārthā and modern analyses):

1. 1. 1. Generating the Mind of Awakening (Bodhicitta) – 20 Aspects: This covers the aspirational and engaged bodhicitta, including motivations like compassion for all beings, vows to attain buddhahood, and the mindset oriented toward omniscience. Aspects include the 18 types of bodhicitta (e.g., relative vs. ultimate, armor-like for protecting the path) plus 2 more on its nature.

      2. Instructions (Upadeśa) – 11 Aspects: Guidelines for practice, such as teachings on the two truths (conventional and ultimate), dependent origination, and methods to avoid extremes (eternalism/nihilism). This includes instructions on śūnyatā (emptiness) as the core antidote to ignorance.

      3. Branches of Penetration (Nirvedhabhāgīya) – 36 Aspects: Divided into four groups of nine, corresponding to the four noble truths (suffering, origin, cessation, path). Each truth has aspects like its impermanence, emptiness, signlessness, and wishlessness, penetrating the nature of reality.

      4. The Nature of the Dharmadhātu (Reality Realm) – 1 Aspect: The singular insight into the dharmadhātu as the undifferentiated, empty ground of all phenomena, free from elaboration.

      5. Skill in Means (Upāyakauśalya) – 11 Aspects: Methods to apply wisdom compassionately, such as adapting teachings to beings' capacities, using illusions/miracles without attachment, and integrating the perfections for others' benefit.

      6. The Pāramitās (Perfections) – 6 Aspects: The six perfections (generosity, ethics, patience, effort, concentration, wisdom) as integrated paths, each with sub-aspects like non-grasping.

      7. The Bodhisattva Bhūmis (Levels) – 37 Aspects: Corresponding to the 37 factors of enlightenment (bodhipakṣya-dharmas), detailing progression through the ten bodhisattva stages (bhūmis), from joyful to cloud of dharma.

      8. Antidotes (Pratipakṣa) – 110 Aspects? (Wait, total is 173, so adjustments in counting; actually, some sources group the antidotes as 108 or vary, but they include countermeasures to 108 defilements or obscurations across realms).

      9. The Twenty Types of Saṅgha – 20 Aspects: Classifications of practitioners (e.g., stream-enterers to arhats, bodhisattvas) and their realizations.

      10. The Knowledge of the Path – Integrated Aspects: Overlapping with later chapters, but here focusing on how sarvākārajñatā includes path-knowledge for all beings.

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Note: The exact count and subcategories can vary slightly in commentaries, but the 173 aspects collectively cover ethical (śīla), meditative (samādhi), wisdom (prajñā), and compassionate dimensions, ensuring the Buddha knows dharmas' causes (hetu), results (phala), characteristics (lakṣaṇa), interrelations, and emptiness.)
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Significance and Relation to U2T
Sarvākārajñatā is the Buddha's all-seeing faculty, akin to the "Buddha-eye" in the five eyes system, transcending partial insights. It integrates the Union of the Two Truths (U2T) by knowing phenomena conventionally (aspects like impermanence, dependent origination) and ultimately (emptiness, non-duality), but extends to practical applications like tailoring paths (e.g., discerning beings' faculties, prophecies, rebirths).
This omniscience is "inconceivable" yet methodical, cultivated via bodhisattva practices, and results in effortless liberation of all beings without conceptual limits.
In texts like the Pañcaviṃśatisāhasrikā Prajñāpāramitā, it's the goal of "consummate buddhahood," enabling the ten powers and fearlessnesses for teaching.

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E. Cognitive and Afflictive Obscurations

In Buddhist philosophy, particularly within the Mahayana and Vajrayana traditions,
"obscurations" (Sanskrit: āvaraṇa; Tibetan: sgrib pa) refer to the mental veils or impediments that obscure the innate purity and clarity of the mind, preventing full enlightenment.
There are two primary types: afflictive obscurations (kleśāvaraṇa) and cognitive obscurations (jñeyāvaraṇa).

Afflictive obscurations are the gross emotional disturbances rooted in ignorance, such as greed, hatred, delusion, attachment, jealousy, and pride — these are the kleśas (afflictions) that generate negative karma, perpetuate suffering (duḥkha), and drive the cycle of rebirth (saṃsāra). They are considered "afflictive" because they directly cause emotional turmoil and unethical actions, binding beings to lower realms like hells, hungry ghosts, or animals.

Cognitive obscurations, on the other hand, are subtler cognitive distortions that veil omniscience, such as habitual dualistic perceptions (e.g., subject-object duality), subtle grasping at inherent existence (svabhāva), and traces of conceptual proliferation (prapañca). These do not necessarily cause overt suffering but prevent the mind from perceiving reality as it is (tathātā), including the non-dual union of appearance and emptiness.

Removing these obscurations is central to the path to enlightenment, but the process and extent differ across Buddhist vehicles.
In the Hinayana (Theravada) paths, śrāvakas (hearers) and pratyekabuddhas (solitary realizers) primarily eliminate afflictive obscurations through insight into the four noble truths, impermanence, suffering, no-self (anātman), and dependent origination, achieving arhatship — a state of personal liberation (nirvāṇa) free from rebirth but still subtly affected by cognitive obscurations, limiting them to partial insight without full omniscience or boundless compassion.
In Mahayana, bodhisattvas aim to remove both sets completely for "consummate buddhahood," requiring the perfection of wisdom (prajñāpāramitā) to realize the emptiness (śūnyatā) of all phenomena, combined with great compassion (mahākaruṇā) and skillful means (upāya).
Afflictive obscurations are purified through ethical discipline (śīla), meditation (samādhi), and wisdom realizing no-self;
cognitive ones, being more subtle, are eradicated via non-dual insight into the Union of the Two Truths (conventional appearances and ultimate emptiness), often through stages like the ten bodhisattva bhūmis (grounds).

The significance of removing both obscurations lies in achieving full buddhahood: freeing from afflictive ones ends personal suffering, while eliminating cognitive ones grants sarvākārajñatā (all-aspect omniscience), enabling effortless, precise guidance of all beings without dualistic bias. This process is not about "destroying" something inherent but realizing the mind's primordial purity (Buddha-nature or tathāgatagarbha), where obscurations are adventitious and illusory.
Practices like calm abiding (śamatha) and insight meditation (vipaśyanā) target afflictive ones,
while advanced non-conceptual wisdom addresses cognitive veils, culminating in the vajra-like samādhi.
In essence, the dualistic grasping you mentioned — clinging to inherent existence of dharmas (phenomena) and opposites (e.g., self/other, existence/non-existence) — is precisely what sustains these obscurations, and their removal through emptiness realization allows for non-dual compassion, distinguishing the Mahayana bodhisattva path from the more limited insights of śrāvakas and pratyekabuddhas.

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In the Madhyamaka tradition of Mahayana Buddhism, afflictive obscurations (kleśāvaraṇa) — such as greed, hatred, delusion, and other emotional afflictions — and cognitive obscurations (jñeyāvaraṇa) — subtle conceptual veils like dualistic perceptions and grasping at inherent existence — are empty of inherent existence (svabhāva-śūnyatā).
This emptiness applies equally to the process of their removal or purification.
From the ultimate perspective [T2], obscurations are not independently existing entities that arise, persist, or cease on their own; they are dependently originated (pratītyasamutpanna) phenomena, illusory appearances conditioned by ignorance and karmic imprints, much like reflections in a mirror or waves on water — lacking any self-sustaining core.
Their "removal" is not the eradication of something substantial but the dissolution of these illusions through insight into emptiness, revealing the mind's primordial purity (prakṛti-prabhāsvara).
Attempting to reify obscurations as "real" obstacles or their purification as an absolute achievement would itself perpetuate cognitive obscurations, trapping one in dualistic proliferation (prapañca).
This realization aligns with Nāgārjuna's Mūlamadhyamakakārikā (e.g., Chapter 18), where all dharmas, including defilements and their cessation, are empty, preventing eternalism (obscurations as eternally inherent) or nihilism (no need for practice).

Conventionally [T1], however, obscurations function as apparent barriers on the path, and their removal is a practical process through ethical discipline, meditation, and wisdom — leading to liberation for śrāvakas/pratyekabuddhas (afflictive only) or full buddhahood (both types).
The Union of the Two Truths (U2T) resolves any contradiction: obscurations and purification are relatively valid tools for training [T1], yet ultimately empty [T2], inseparable like a dream and its awakening — neither to be grasped nor denied absolutely. Thus, the bodhisattva path uses this insight compassionately, guiding beings without reifying the process, embodying non-dual suchness (tathātā) where purity is primordial, and "removal" is merely the cessation of misperception.)

[Section A. How to train in the perfection of wisdom? Cultivating / perfecting conventionally/relatively without cultivating / perfecting in absolute terms the six paramitas, four immeasurables, etc., without attachment, reification, effort or absolute, without accepting or rejecting, aware of the [U2T-3S], more and more in accord with reality as it is (tathātā, suchness).]

(Analysis: This section outlines training in the six perfections (pāramitās), four immeasurables, recollections, and more, without attachment or reification.
The Buddha instructs: "bodhisattva great beings should stay in the perfection of wisdom without there being any place to stay [U2T-in-action]."
They perfect generosity "without there being any giving up, since no gift (action), giver (subject), or recipient (object) is apprehended.”
Madhyamaka U2T Analysis: Here, the three spheres (gift, giver, recipient) are dependently co-arisen [T1] — relatively functional for generating merit — but empty of svabhāva (inherent existence) [T2].
Apprehending them as real would reify duality (subject-action-object), leading to attachment.
Instead, bodhisattvas act "without apprehending anything" [T2], yet engage conventionally [T1] in perfections like ethical discipline (no downfalls committed) and tolerance (no disturbance).
This is U2T-in-action: practicing the pāramitās without effort or absolutism, aware of their illusory nature (like a magical display).
The tetralemma applies — no absolute acceptance/rejection of phenomena, aligning with tathātā.
Extending to applications of mindfulness, meditative stabilities (emptiness, signlessness, wishlessness), and recollections (e.g., of the Buddha, impermanence), all are cultivated [T1] without inherent arising/ceasing [T2], fostering equanimity and non-dual awareness.
The list of qualities (e.g., ten powers, eighteen distinct qualities) culminates in "great loving kindness, great compassion," which are conventional expressions [T1] of bodhicitta, empty of inherent self/other [T2].
This training refines actions toward suchness, generating merit without grasping, as "no phenomena are apprehended.")

.

The venerable Śāradvatīputra then asked the Blessed One,
“Blessed Lord, how should bodhisattva great beings who wish to attain consummate buddhahood with respect to all phenomena in all their aspects persevere in the perfection of wisdom?”

The Blessed One replied to Śāradvatīputra, “Śāradvatīputra, in this regard,
bodhisattva great beings should stay in the perfection of wisdom
without there being any place to stay [U2T-in-action].
(i.e. Abiding without abiding in the perfection of wisdom.)

That is, they should perfect the perfection of generosity without there being any giving up, since no gift, giver, or recipient is apprehended.
They should perfect the perfection of ethical discipline, since there are no downfalls or nondownfalls to be committed.
They should perfect the perfection of tolerance, since there is no disturbance.
They should perfect the perfection of perseverance, since there is no weakening of physical or mental effort.
They should perfect the perfection of meditative concentration, since there is no experience to relish.
They should perfect the perfection of wisdom, since no phenomena are apprehended.
(i.e. Practicing / cultivating / perfecting without practicing / cultivating / perfecting the six perfections , etc.)

“Śāradvatīputra, bodhisattva great beings, abiding in the perfection of wisdom,
should perfect the four applications of mindfulness since mindfulness is not apprehended.
They should perfect the four correct exertions, the four supports for miraculous ability, the five faculties, the five powers, the seven branches of enlightenment, and the noble eightfold path.
They should perfect the meditative stability of emptiness, the meditative stability of signlessness, and the meditative stability of wishlessness.
They should cultivate the four meditative concentrations, the four immeasurable attitudes, the four formless absorptions, the eight aspects of liberation, the nine serial steps of meditative absorption, the five extrasensory powers, the contemplation of a bloated corpse, the contemplation of a worm-infested corpse, the contemplation of a putrefied corpse, the contemplation of a bloody corpse, the contemplation of a blue-black corpse, the contemplation of a devoured corpse, the contemplation of a dismembered corpse, the contemplation of a skeleton, the contemplation of an immolated corpse, and the contemplation of the unpleasantness of food.
They should cultivate the recollection of the Buddha, the recollection of the Dharma, the recollection of the Saṅgha, the recollection of ethical discipline, the recollection of giving away, the recollection of the god realms, the recollection of breathing, the recollection of disillusionment, the recollection of death, and the recollection of the body; the perception of impermanence, the perception of suffering, the perception of nonself, the perception of unattractiveness, the perception of death, the perception of disinterest with respect to all mundane phenomena, and the perception that all mundane phenomena are unreliable; and the knowledge of suffering, the knowledge of the origin of suffering, the knowledge of the cessation of suffering, the knowledge of the path, the knowledge of the extinction of contaminants, the knowledge that contaminants will not arise again, the knowledge of phenomena, the knowledge of phenomena that is subsequently realized, the knowledge of the relative, the knowledge that is masterful, and the knowledge that is semantic.
They should perfect the meditative stability endowed with ideation and scrutiny, the meditative stability free from ideation and endowed merely with scrutiny, the meditative stability devoid of both ideation and scrutiny, the faculties that will enable knowledge of all that is unknown, the faculties that acquire the knowledge of all phenomena, the faculties endowed with the knowledge of all phenomena, the sense fields of mastery, the sense fields of complete suffusion, the four attractive qualities of a bodhisattva, the four determinations, the ten levels, the ten modes of conduct, the ten aspects of tolerance, the twenty higher aspirations, omniscient wisdom, stillness, the knowing of higher insight, the three knowledges, the four kinds of exact knowledge, the four fearlessnesses, the five undiminished extrasensory powers, the six perfections, the seven aspects of spiritual wealth, the eight notions of saintly beings, the nine states of beings, the ten powers of the tathāgatas, the eighteen distinct qualities of the buddhas, great loving kindness, great compassion, great empathetic joy, and great equanimity.

[B. Training / persevering conventionally/relatively without training / persevering in absolute terms in the perfection of wisdom – Qualities, advantages, benefits of the Perfection of Wisdom when combined with all activities (physical, conceptual, mental), virtues, perfections, recollections, etc. It makes all activities more and more in accord with reality as it is (tathātā, suchness) as pointed out by the Union of the Two Truths. Thus generating conventionally/relatively without generating in absolute terms incommensurable merit.]

(Analysis: This expands on benefits: abandoning afflictions, surpassing śrāvakas/pratyekabuddhas, generating immeasurable merit through dedication, and fulfilling aspirations. Bodhisattvas "should persevere in the perfection of wisdom (without persevering in it)" to attain omniscience, purify obscurations, and establish beings in virtues.
Madhyamaka U2T Analysis: Benefits arise conventionally [T1] from skillful means (upāya) — e.g., rejoicing in others' virtues surpasses them via non-grasping — yet are empty [T2], as "a single setting of the mind on enlightenment" is illusory, non-arising.
Merit is "immeasurable, countless" because it's not inherently produced [T2], but relatively functional [T1] for maturation.
Transcending levels (e.g., irreversible progress) without rejecting them embodies the Middle Way: neither nihilism (abandoning vehicles) nor eternalism (reifying progress).
Aspirations like delighting beings, journeying to buddhafields, or dwelling in eighteen emptinesses are "wishing without wishing" [U2T-in-action] — conventional vows [T1] free from inherent causality or entities [T2].
Miraculous feats (e.g., lifting oceans without harming beings, extinguishing fires) illustrate mastery over illusions: phenomena are dependently imputed [T1], empty [T2], so bodhisattvas manipulate them without attachment, like a magician.
Establishing beings in nirvāṇa via vehicles is "liberating without liberating" [U2T-in-action], as no inherent beings or nirvāṇa exist.
The section stresses causality without inherent causality — conditions (referential, predominant) are relative [T1], not ultimate [T2] — realizing the "unchanging real nature" as tathātā.)
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“Bodhisattva great beings who wish to attain consummate buddhahood, all-aspect omniscience in all its finest aspects, and who wish to attain the knowledge of the path, the knowledge of all the dharmas, and knowledge of the aspects of all beings’ minds, their conduct, and their knowledge,
should persevere in the perfection of wisdom.

Bodhisattva great beings who wish to abandon all the afflicted mental states and their connecting propensities
should persevere in the perfection of wisdom (without persevering in it).

“So it is, Śāradvatīputra, that bodhisattva great beings
should persevere in the perfection of wisdom (without persevering in it).

“Śāradvatīputra,
bodhisattva great beings who wish to enter a bodhisattva’s full maturity
should persevere in the perfection of wisdom (without persevering in it). 

Bodhisattva great beings who wish to know the levels of the śrāvakas and the levels of the pratyekabuddhas, who wish to transcend those levels,
who wish to remain at the level at which progress is irreversible,
who wish to dwell in the six extrasensory powers,
who wish to understand all beings’ wavering minds and conduct,
who wish to surpass the understanding of all śrāvakas and pratyekabuddhas, and
who wish to attain the many dhāraṇī gateways and the gateways of meditative stability
should all train in the perfection of wisdom (without training in it).
(i.e. Transcending without rejecting.)

“Bodhisattva great beings who wish to surpass, with a single setting of the mind on enlightenment while rejoicing in them, all the virtuous roots of generosity practiced by sons and daughters of the family of those following the śrāvakas’ and pratyekabuddhas’ vehicles;
who wish to surpass, with a single setting of the mind on enlightenment while rejoicing in them, the ethical discipline, meditative stability, wisdom, liberation, and seeing the wisdom of liberation of all śrāvakas and pratyekabuddhas;
and who wish to surpass, with a single setting of the mind on enlightenment while rejoicing in them, all the meditative concentrations, liberation, meditative stabilities, and meditative absorptions of all śrāvakas and pratyekabuddhas
should train in the perfection of wisdom (without training in it).
(i.e. Rejoicing / dedicating without rejoicing / dedicating.)

“Moreover, Śāradvatīputra,
if bodhisattva great beings, for the benefit of all beings, offer even a small gift and wonder how it is that through dedication by skillful means these gifts can become immeasurable, countless, and inestimable those bodhisattva great beings
should train in the perfection of wisdom (without training in it).
(i.e. Generating without generating incommensurable merit.)

Similarly, if for the benefit of all beings they maintain even a little ethical discipline;
cultivate even a little tolerance;
apply even a little perseverance;
are absorbed in even a little meditative concentration;
and cultivate even a little wisdom, and wonder how it is that through dedication by skillful means these can become immeasurable, countless, and inestimable, those bodhisattva great beings
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to dwell in the perfection of generosity and wish to perfect the perfection of generosity,
and similarly who wish to practice the perfection of ethical discipline and wish to perfect the perfection of ethical discipline,
who wish to practice the perfection of tolerance and wish to perfect the perfection of tolerance,
who wish to practice the perfection of perseverance and wish to perfect the perfection of perseverance,
who wish to practice the perfection of meditative concentration and wish to perfect the perfection of meditative concentration,
and who wish to practice the perfection of wisdom and wish to perfect the perfection of wisdom,
should train in the perfection of wisdom (without training in it).
(i.e. Practicing / cultivating / perfecting without practicing / cultivating / perfecting the six paramitas.)

“Moreover, Śāradvatīputra, bodhisattva great beings who wonder how it is that they themselves will behold the body of the buddhas in all their lives, how it is that they will be encouraged by the buddhas, how it is that they will be kept in mind by the buddhas, how it is that they will please the buddhas, and how it is that they will be accepted by the buddhas,
should train in the perfection of wisdom (without training in it).
(i.e. Producing / causing without producing / causing.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to accomplish the body of the buddhas
and who wish to attain the thirty-two major marks of a great person
should train in the perfection of wisdom (without training in it).
(i.e. Producing / causing without producing / causing.)

“Bodhisattva great beings who wish to attain the eighty minor marks,
who wish throughout all their lives to recall their succession of former lives,
who wish never to give up the mind of enlightenment,
who wish to attain bodhisattva conduct that is unspoiled,
who wish to forsake all evil friends and all evil associates,
who wish to serve and respect all buddhas and bodhisattvas who are virtuous spiritual mentors,
who wish to defeat Māra and all the gods belonging to the class of Māra,
who wish to purify all obscurations, and
who wish to be unobscured with respect to all phenomena
should train in the perfection of wisdom (without training in it).
(i.e. Purifying without purifying.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to perfect the family of the bodhisattvas, who wish to accomplish the family of the buddhas,
and who wish to maintain the lineage of the Three Precious Jewels without interruption
should train in the perfection of wisdom (without training in it).
(i.e. Attaining without attaining.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to attain the level of a crown prince,
who wish never to be separated from all the buddhas and bodhisattvas,
who wish to go beyond the levels of the bodhisattvas, and
who wish to swiftly perfect the level of the tathāgatas
should train in the perfection of wisdom (without training in it).
(i.e. Progressing without progressing.)

“Moreover, Śāradvatīputra, bodhisattva great beings who take delight in perfecting in this way whichever roots of virtuous action with which they might serve, venerate, honor, and worship the blessed lord buddhas
should train in the perfection of wisdom (without training in it).
(i.e. Worshipping without worshipping.)

“Moreover, Śāradvatīputra,
when bodhisattva great beings wish to delight all beings,
wish to fulfill the aspirations of all beings, and think that they should satisfy all beings with all necessities and resources such as food, drink, clothing, ornaments, flowers, incense, garlands, unguents, powders, bedding, seats, dwellings, medicines, goods, riches, grains, embellishments, jewels, pearls, beryl, conch, quartz, coral, pure gold, silver, orchards, and kingdoms,
should train in the perfection of wisdom (without training in it).
(i.e. Helping without helping sentient beings.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to establish all beings, as many as there are in the world systems of all directions, numerous as the grains of sand of the river Gaṅgā, in the paths of the ten virtuous actions, and
who wish to establish them in the four meditative concentrations, the four immeasurable attitudes, the five extrasensory powers, taking refuge in the Three Jewels, and devotion to the Buddha, the Dharma, and the Saṅgha
should train in the perfection of wisdom (without training in it).
(i.e. Establishing without establishing.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to bring into the Great Vehicle the beings in all worlds within the whole infinity of the realm of phenomena and the very reaches of the realm of space, and
who wish to establish them in the perfection of generosity, the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, and the perfection of wisdom,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to render even a single virtuous setting of the mind on enlightenment inexhaustible until the moment they are on the seat of enlightenment
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who are eager for all the blessed lord buddhas, as many as there are in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, to praise their qualities
should train in the perfection of wisdom (without training in it).
(i.e. Praising without praising.)

Bodhisattva great beings who are eager for all the blessed lord buddhas, as many as there are likewise in each of the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, and at the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, to praise their qualities
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who, with a single thought, wish to journey to all those buddhafields of the eastern direction, numerous as the grains of sand of the river Gaṅgā,
should train in the perfection of wisdom (without training in it).
(i.e. Journeying without journeying.)

Bodhisattva great beings who, with a single thought, wish to journey likewise to all those buddhafields of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, and at the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish, by voicing a single sound, to make themselves heard in all those buddhafields of the eastern direction, numerous as the grains of sand of the river Gaṅgā,
should train in the perfection of wisdom (without training in it). 

Bodhisattva great beings who wish, by voicing a single sound, to make themselves heard likewise in all those buddhafields of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, and at the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to remain for the sake of buddhas continuing to be born without interruption,
who wish the family of bodhisattvas to reach accomplishment, and
who wish to remain so that the family of the buddhas might continue without interruption
should train in the perfection of wisdom (without training in it).
(i.e. Reborn without being reborn.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to dwell in the emptiness of internal phenomena
should train in the perfection of wisdom (without training in it).
Similarly, those who wish to dwell in the emptiness of external phenomena,
the emptiness of both external and internal phenomena,
the emptiness of emptiness,
the emptiness of great extent,
the emptiness of ultimate reality,
the emptiness of conditioned phenomena,
the emptiness of unconditioned phenomena,
the emptiness of the unlimited,
the emptiness of that which has neither beginning nor end,
the emptiness of nonexclusion,
the emptiness of inherent existence,
the emptiness of all phenomena,
the emptiness of intrinsic defining characteristics,
the emptiness of nonapprehensibility,
the emptiness of nonentities,
the emptiness of essential nature, and
the emptiness of the essential nature of nonentities
should train in the perfection of wisdom (without training in it).
(i.e. Dwelling without dwelling in the 18 emptinesses.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to comprehend the referential condition, the predominant condition, the immediate condition, and the causal condition,
and those who wish to comprehend the aspects and defining characteristics of the real nature,
should train in the perfection of wisdom (without training in it).
(i.e. Causality without inherent causality.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to comprehend the real nature of all phenomena, the unmistaken real nature, the one and only real nature, the unchanging real nature, and the genuine, definitive real nature
should train in the perfection of wisdom (without training in it).
(i.e. Realizing without realizing the true nature of reality as it is (tathātā, suchness).)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to comprehend the realm of phenomena with respect to all phenomena and who wish to comprehend the very limit of reality with respect to all phenomena
should train in the perfection of wisdom (without training in it).
(i.e. Comprehending / knowing without comprehending / knowing.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to know all the worlds of the great trichiliocosm, numerous as the grains of sand of the river Gaṅgā,
should train in the perfection of wisdom (without training in it).

Bodhisattva great beings who wish to lift, on the tip of a filament that is one hundredth of the width of a hair, all the masses of water contained in the great trichiliocosm, including the great oceans, rivers, great rivers, tributaries, springs, lakes, pools, and ponds, and
wish too to cause no harm to the living creatures inhabiting them,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish with a single breath to extinguish all the masses of burning fire that there are in the great trichiliocosm, when all of them have burst into a single blazing flame like the eon’s final conflagration,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish with a single fingertip to cover and suppress all the patterns of wind there are in the great trichiliocosm that scatter, disperse, and destroy this great trichiliocosm as if it were just a handful of chaff,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish a single cross-legged posture of theirs to completely fill however much there is of the great trichiliocosm’s entire expanse of space
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
if bodhisattva great beings have the thought that with a single tuft of hair they will gather and sweep up as many Mount Sumerus, along with their encircling Cakravāḍa and Mahācakravāḍa mountain ranges, as there are in the great trichiliocosm, and hurl them beyond the countless, inestimable world systems, they too
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to know, in terms of their minute particles, all the great trichiliocosm’s many trees, grasses, bushes, plants and woodlands, and its terrestial rocks, clays, gravels, hills, and mountains,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish with a single alms bowl to provide for all the blessed lord buddhas who reside in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, along with their assemblies of bodhisattvas and communities of śrāvakas,
and likewise who wish with a single flower, a single garland, a single piece of incense, a single unguent, a single powder, a single robe, a single ornament, a single parasol, a single victory banner, or a single ribbon to serve, respect, honor, and worship them,
should train in the perfection of wisdom (without training in it). 

Likewise, bodhisattva great beings who wish with a single alms bowl to provide for all the blessed lord buddhas who reside in the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, and in the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, along with their assemblies of bodhisattvas and communities of śrāvakas,
and likewise who wish with a single flower, a single garland, a single piece of incense, a single unguent, a single powder, a single robe, a single ornament, a single parasol, a single victory banner, or a single ribbon to serve, respect, honor, and worship them,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
those bodhisattva great beings who wish to establish all beings, as many as are present in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, in the aggregate of ethical discipline;
who wish to establish them also in the aggregate of meditative stability, the aggregate of wisdom, the aggregate of liberation, and the aggregate of seeing the wisdom of liberation;
who wish to establish them in the fruit of entering the stream to nirvāṇa; and
who wish to establish them in the fruit of being destined for only one more rebirth, the fruit of no longer being subject to rebirth, in arhatship, and individual enlightenment, up to and including the expanse of nirvāṇa where there is no residue of the aggregates,
should all train in the perfection of wisdom (without training in it). 

Those bodhisattva great beings who wish likewise to establish all beings, as many as are present in the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, along with the directions of the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, in the aggregate of ethical discipline;
who wish to establish them also in the aggregate of meditative stability, the aggregate of wisdom, the aggregate of liberation, and the aggregate of seeing the wisdom of liberation;
who wish to establish them in the fruit of entering the stream to nirvāṇa;
who wish to establish them in the fruit of being destined for only one more rebirth, the fruit of no longer being subject to rebirth, in arhatship, and individual enlightenment;
and who wish to establish them in the expanse of nirvāṇa where there is no residue of the aggregates
should all train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to bring all beings, as many as there are in all the world systems of the ten directions, to final nirvāṇa by means of the vehicles of the śrāvakas and pratyekabuddhas, and by means of the Great Vehicle,
should train in the perfection of wisdom (without training in it).
(i.e. Liberating without liberating numerous sentient beings.)

.

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish,
as they practice the perfection of wisdom (without practicing it)
and engage in acts of generosity, to train in such a way
that when they give their gifts in that way the following great fruits will come to pass:
that when they give their gifts in that way, they will be born into great and lofty royal families;
that when they give their gifts in that way, they will be born into great and lofty priestly families;
that when they give their gifts in that way, they will be born into great and lofty householder families;
that when they give their gifts in that way, by maintaining that very generosity, they will be born among the gods of the Caturmahā­rāja­kāyika realm;
that when they give their gifts in that way, by maintaining that very generosity, they will be born among the gods of the Trayastriṃśa, Yāma, Tuṣita, Nirmāṇarata, and Para­nirmita­vaśa­vartin realms;
that when they give their gifts in that way, by maintaining that very generosity, they will attain the first meditative concentration, they will attain the second, third, and fourth meditative concentrations, they will become absorbed in the meditative absorption of the sphere of infinite space, and they will become absorbed in the meditative absorption of the sphere of infinite consciousness, in the meditative absorption of the sphere of nothing-at-all, and in the meditative absorption of the sphere of neither perception nor nonperception;
that when they give their gifts in that way, the thirty-seven factors conducive to enlightenment will emerge;
that when they give their gifts in that way, emptiness, signlessness, and wishlessness will emerge;
and that when they give their gifts in that way, they will attain the fruit of entering the stream to nirvāṇa, the fruit of being destined for only one more rebirth, the fruit of no longer being subject to rebirth, arhatship, individual enlightenment, and unsurpassed, complete enlightenment‍ — [such bodhisattva great beings]
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
if they give their gifts with skill in means in that way,
they will perfect (without perfecting) the perfection of generosity.
They should train likewise (without training) in the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, and the perfection of wisdom.”
(i.e. Practicing / cultivating / perfecting without practicing / cultivating / perfecting the six paramitas.)

Then the venerable Śāradvatīputra asked the Blessed One,
“Blessed Lord, how do bodhisattva great beings, when they give their gifts, perfect the perfection of generosity? How do they perfect the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, and the perfection of wisdom?” 

“Śāradvatīputra,” replied the Blessed One,
“the perfection of generosity is perfected through purity with respect to the three spheres‍ — without apprehending a gift, a giver, or a recipient.
Similarly, the perfection of ethical discipline is perfected since there are no downfalls and no nondownfalls to be committed.
The perfection of tolerance is perfected since there is no disturbance.
The perfection of perseverance is perfected since there are no physical or mental endeavors to be neglected.
The perfection of meditative concentration is perfected since there is no disturbance or thought.
The perfection of wisdom is perfected by knowing all phenomena [T1] without apprehending anything [T2] U2T].

.

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to know
and who wish to acquire all the attributes of the lord buddhas of the past, future, and present
should train in the perfection of wisdom (without training in it).
(i.e. Acquiring without acquiring.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to go beyond conditioned and unconditioned dharmas
should train in the perfection of wisdom (without training in it).
(i.e. Transcending without rejecting.)

Bodhisattva great beings who wish to go beyond all dharmas‍ — dharmas that are contaminated and uncontaminated, virtuous and nonvirtuous, specific and indeterminate, definitive and nondefinitive, occurring and nonoccurring, obscured and distinguished, as well as the dharmas of ordinary people, the dharmas of sublime beings, the dharmas that are learned, the dharmas that are not learned, the dharmas of the śrāvakas and pratyekabuddhas, and the dharmas of the bodhisattvas and the dharmas of the buddhas‍ —
should all train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to comprehend the real nature of all dharmas arising in the past, in the future, and in the present
should train in the perfection of wisdom (without training in it).
(i.e. Realizing without realizing the true nature of reality as it is (tathātā, suchness).)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to conclusively determine that all dharmas are nonarising, and those who wish to realize the very limit of reality with respect to all dharmas,
should train in the perfection of wisdom (without training in it).
(i.e. Dwelling without dwelling in the nonarising, nonexistence and noncessation of all dharmas.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to have precedence over all śrāvakas and pratyekabuddhas
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to serve all the lord buddhas
should train in the perfection of wisdom (without training in it).
(i.e. Serving without serving.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to be present within the intimate retinue of all the lord buddhas
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to have many attendants and who wish to acquire a retinue of bodhisattvas
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to purify the gifts of all donors
should train in the perfection of wisdom (without training in it).
(i.e. Purifying without purifying.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to have states of mind unimpeded with respect to generosity, those who wish to abandon states of mind of poor morality,
those who wish to reject malicious states of mind,
and those who wish that indolent states of mind, agitated states of mind, and deluded states of mind might not arise
should all train in the perfection of wisdom (without training in it).
(i.e. Accepting/rejecting without accepting/rejecting.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to establish all beings in the meritorious foundations that arise from generosity,
and those who wish to establish them in the meritorious foundations that arise from ethical discipline, that arise from meditation, that arise from service, and that arise from all material phenomena,
should train in the perfection of wisdom (without training in it).
(i.e. Helping without helping.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to develop the five eyes in their entirety
should train in the perfection of wisdom (without training in it).
(i.e. Perceiving without perceiving the true nature of reality as it is.)

That is to say, those who wish to develop the eye of flesh, the eye of divine clairvoyance, the eye of wisdom, the eye of the Dharma, and the eye of the buddhas
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to behold with the eye of divine clairvoyance all the lord buddhas, as many as there are who reside in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, and all the lord buddhas, as many as there are who reside in the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, as well as in the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā;
those who wish to hear with the ear of divine clairaudience all the Dharmas that those lord buddhas are teaching;
and those who wish to comprehend the minds of those lord buddhas,
who wish to recollect the bodhisattva conduct in which those lord buddhas had formerly engaged,
and who wish to behold the manifold miraculous and emanational abilities of those lord buddhas
should all train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to retain all the Dharmas that those lord buddhas are teaching in the world systems of all the ten directions, through the uninterrupted power and force of recollection,
and those who wish not to squander all these teachings until they have attained consummate buddhahood in unsurpassed, complete enlightenment,
should train in the perfection of wisdom (without training in it).
(i.e. Recollecting without recollecting.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to behold
and who wish to attain the buddhafields of the lord buddhas of the past, future, and present, along with many pure lands,
should train in the perfection of wisdom (without training in it).
(i.e. Beholding / attaining without beholding / attaining buddhafields.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to hear all the teachings whatsoever of the tathāgatas, even those that cannot be heard by śrāvakas or pratyekabuddhas, including the discourses, the sayings in prose and verse, the prophetic declarations, the verses, the aphorisms, the contexts, the quotations, the tales of past lives, the most extensive teachings, the narratives, the established instructions, and the marvelous events,
and those who wish to take them up,
who wish to uphold them,
who wish to recite them,
who wish to master them,
who wish to apply them earnestly and without error,
who wish to teach them extensively to others,
and who wish to teach them in an authentic manner,
should train in the perfection of wisdom (without training in it).
(i.e. Learning / teaching without learning / teaching.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to hear all the teachings whatsoever that all the lord buddhas have spoken, will speak, and are speaking in the eastern direction‍ — and that all the lord buddhas likewise have spoken, will speak, and are speaking in the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, as well as in the nadir and the zenith‍ —
and those who wish to take them up,
who wish to uphold them,
who wish to recite them,
who wish to master them,
who wish to teach them extensively to others,
and who wish to apply them earnestly and without error,
should all train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to illuminate all the places in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, that are shrouded in darkness, a blinding darkness where even the sun and the moon with such great miraculous capacity, such great splendor, and such great power cannot shine, cannot radiate, and cannot shed light,
should train in the perfection of wisdom (without training in it).
(i.e. Illuminating without illuminating.)

Those who wish likewise to illuminate all the places in the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, as well as in the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, that are shrouded in darkness, a blinding darkness where even the sun and the moon with such great miraculous capacity, such great splendor, and such great power cannot shine, cannot radiate, and cannot shed light,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish that all beings in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, who do not hear the word Buddha, the word Dharma, or the word Saṅgha might hear the word Buddha, the word Dharma, and the word Saṅgha,
and those who wish to establish them in the genuine view,
should train in the perfection of wisdom (without training in it).

Bodhisattva great beings who likewise wish that all beings in the world systems of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, as well as in the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, who do not hear the word Buddha, the word Dharma, or the word Saṅgha might hear the word Buddha, the word Dharma, and the word Saṅgha,
and those who wish to establish them in the genuine view,
should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings have the thought, ‘Through my power, may beings who are blind, as many as there are in all world systems of the eastern direction, and of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, as well as in the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, see sights with their eyes. May those who are deaf hear sounds with their ears! May those who are insane regain their wits! May those who are naked obtain clothes! May those who are hungry and thirsty obtain food and drink! May those who are ill recover their health! May those who are imprisoned and confined in dungeons become joyful!’
then they should train in the perfection of wisdom (without training in it).

“When bodhisattva great beings
wish to establish all beings in ethical discipline,
wish to establish them in meditative stability, wisdom, liberation, and seeing the wisdom of liberation,
and wish to establish them in the fruit of entering the stream to nirvāṇa, in the fruit of being destined for only one more rebirth, in the fruit of no longer being subject to rebirth, and in arhatship, individual enlightenment, and unsurpassed, complete enlightenment, thinking how, through their power, all those beings, as many as there are in all world systems of each of the ten directions, numerous as the grains of sand of the river Gaṅgā, who are in states that lack freedom, who have fallen into the lower realms, who have been reborn as denizens of the hells, as animals, or in the worlds of Yama, will pass away from those states and, having transmigrated, obtain a human body,
at that time they should train in the perfection of wisdom (without training in it).
(i.e. Establishing without establishing.)

“Moreover, Śāradvatīputra,
bodhisattva great beings who wish to train in the conduct of the tathāgatas,
and who wish to train in the enlightened activities of the tathāgatas’ body, the enlightened activities of their speech, and the enlightened activities of their mind, which are pure and preceded by wisdom,
should train in the perfection of wisdom (without training in it).
(i.e. Training without training.)

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should consider,
‘How is it that I shall adopt the way that an elephant gazes and teach the Dharma unimpededly to beings?
How is it that I shall yawn by means of the meditative stability of the yawning of the great lion?
How is it that I shall step with steps that are purposeful?
How is it that I shall move around with my feet not touching the earth, but above it by some four finger-widths?
How is it that by placing the soles of my feet on thousand-petaled lotuses, I shall move around without harming the living creatures that are present below my feet?
How is it that, as I move around, both my feet, their soles endowed with the motif of thousand-spoked wheels, will leave prints on the earth?
How is it that I shall walk on the walking path in a circle the size of a wheel while encircling the whole earth?
How is it that I shall be unsullied by the dust of the earth even though I move about all over the earth?
How is it that I shall be without physical or mental tiredness even though I move through buddhafields measuring one yojana, or two, three, four, five, ten, twenty, thirty, forty, fifty, or one hundred yojanas, or one thousand yojanas, or anything from a hundred thousand yojanas up to immeasurable, countless, inconceivable, incomparable, infinite, completely infinite, unappraisable, indescribably many indescribable numbers of yojanas?’
When they think about such things,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings also think,
‘How is it that, diffusing from the soles of my feet marked with the motif of a thousand-spoked wheel one hundred billion trillion rays of light, I shall assuage all the sufferings associated with the states that lack freedom and the lower realms, and secure all beings in happiness?’
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should think,
‘How is it that I, surrounded and attended by the gods of the Caturmahā­rāja­kāyika realm and by many hundred billion trillion gods of the Trayastriṃśa, Yāma, Tuṣita, Nirmāṇarata, Para­nirmita­vaśa­vartin, Brahmakāyika, Brahmapurohita, Brahma­pariṣadya, Mahābrahmā, Ābha, Parīttābha, Apramāṇābha, Ābhāsvara, Śubha, Parīttaśubha, Apramāṇaśubha, Śubhakṛtsna, Bṛhat, Parīttabṛhat, Apramāṇabṛhat, and Bṛhatphala realms, and those of the Pure Abodes Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha, shall approach the Tree at the Seat of Enlightenment?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should think, ‘How is it that when I approach the Tree at the Seat of Enlightenment a mat will be spread out for me by the gods of the Caturmahā­rāja­kāyika realm and the gods of Trayastriṃśa, Yāma, Tuṣita, Nirmāṇarata, Para­nirmita­vaśa­vartin, Brahmakāyika, Brahmapurohita, Brahma­pariṣadya, Mahābrahmā. Ābha, Parīttābha, and Apramāṇābha; and those of Ābhāsvara, Śubha, Parīttaśubha, Apramāṇaśubha, Śubhakṛtsna, Bṛhat, Parīttabṛhat, Apramāṇabṛhat, and Bṛhatphala; and those of the Pure Abodes Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should think,
‘How is it that, seated at the seat of enlightenment, after touching the ground with my hand, excellently adorned with the major marks, I shall defeat the dark forces along with the entourage of Māra?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should think,
‘How is it that, having attained consummate buddhahood in unsurpassed, complete enlightenment, I shall transform the places where I move, stand, sit, and recline to be of the nature of vajra?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should think,
‘How is it that I, on the very day on which I renounce the world, shall defeat the dark forces along with their entourage?
How is it that I, having attained consummate buddhahood in unsurpassed, complete enlightenment, on that very day shall turn the wheel of the Dharma?
How is it that I shall enable immeasurable, countless beings to purify the eye of the Dharma, taintless and immaculate, with respect to all phenomena?
How is it that I shall enable immeasurable, countless beings to be without further grasping and liberate their minds from contaminants?
How is it that I shall ensure that immeasurable, countless beings will make irreversible progress toward unsurpassed, complete enlightenment?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they should set their minds on enlightenment, thinking,
‘How is it that I, when I have attained consummate buddhahood in unsurpassed, complete enlightenment, shall render the community of śrāvakas immeasurable and countless?
How is it that I, through a single teaching of the Dharma, shall render those who attain arhatship in a single sitting immeasurable and countless?
How is it that I shall enable bodhisattva great beings to make irreversible progress toward unsurpassed, complete enlightenment?
How is it that I shall render the community of bodhisattvas immeasurable and countless?
How is it that the limit of my lifespan will become inestimable?
How is it that my boundless light will be endowed with excellence?’
And when they think such thoughts,
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings think,
‘How is it that when I have attained consummate buddhahood in unsurpassed, complete enlightenment, I shall ensure that in that buddhafield even the words attachment, aversion, and delusion are never heard?’
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings think,
‘How is it that when I have attained consummate buddhahood in unsurpassed, complete enlightenment, all the beings of that buddhafield will have such wisdom that they know, “Generosity is virtuous! Discipline is virtuous! Chastity is virtuous! Nonviolence with respect to all living creatures is virtuous!”?’
they should train in the perfection of wisdom (without training in it).

“Moreover, Śāradvatīputra,
when bodhisattva great beings think,
‘How is it that, even after attaining final nirvāṇa, I shall ensure that even the words the decline of the Dharma are never heard?’
they should train in the perfection of wisdom (without training in it).

If bodhisattva great beings also think, ‘How is it that merely by hearing my name multitudes of beings in world systems numerous as the grains of sand of the river Gaṅgā will become settled in unsurpassed, complete enlightenment?’
they should train in the perfection of wisdom (without training in it).

“Śāradvatīputra,
at that time when bodhisattva great beings practice the perfection of wisdom (without practicing it) and accomplish these enlightened attributes, the Four Great Kings will also rejoice, saying, ‘We too will offer them the alms bowls that the great kings of the past offered to the tathāgatas of the past.’ The gods of the Trayastriṃśa realm and the gods of the Yāma, Tuṣita, Nirmāṇarata, and Para­nirmita­vaśa­vartin realms will also rejoice, saying, ‘We will serve and honor them.’ The gods of Brahmakāyika and the gods of Ābhāsvara, Śubhakṛtsna, Bṛhatphala, Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha will also rejoice, saying, ‘The realms of the asuras will decline! The realms of the gods will flourish! We pray that after these bodhisattvas have attained manifest buddhahood they will turn the wheel of the Dharma!’

“Śāradvatīputra,
at that time when bodhisattva great beings practice the perfection of wisdom (without practicing it) and flourish through the six perfections, the noble sons and noble daughters who follow the vehicle of the bodhisattvas will also rejoice, saying, ‘We will become their father, mother, brother, sister, wife, son, daughter, confidant, advisor, relative, acquaintance, and friend.’

“The Four Great Kings, the gods of the Caturmahā­rāja­kāyika realm, and the gods of Trayastriṃśa, Yāma, Tuṣita, Nirmāṇarata, Para­nirmita­vaśa­vartin, Brahmakāyika, Brahmapurohita, Brahma­pariṣadya, Mahābrahmā, Ābha, Parīttābha, Apramāṇābha, Ābhāsvara, Śubha, Parīttaśubha, Apramāṇaśubha, Śubhakṛtsna, Bṛhat, Parīttabṛhat, Apramāṇabṛhat, and Bṛhatphala, Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha will also rejoice, saying, ‘This bodhisattva great being has given up his entourage of queens.’

“In order to establish beings in enlightenment, they maintain chaste conduct. They are not bound by fettering concerns. They aspire that they might maintain chaste conduct from the time when they first begin to set their mind on enlightenment onward, and that they might avoid all conduct that is not chaste.

If you ask why, since the pursuit of sensual pleasures may even interrupt rebirth in the Brahmā worlds, what need one say about unsurpassed, complete enlightenment!
Therefore, bodhisattva great beings who maintain chaste conduct from the time when they renounce the world will attain consummate buddhahood in unsurpassed, complete enlightenment. They will not do so with conduct that is not chaste.”

The venerable Śāradvatīputra then asked the Blessed One,
“Blessed Lord, is it definite that bodhisattva great beings will have a father, mother, wife, sons, and daughters?”

“Śāradvatīputra,” replied the Blessed One, “there are some bodhisattva great beings who definitely need to have a father and mother, but who do not need to have sons, daughters, and wives. There are some who definitely need to have a father and mother, and also wives, sons, and daughters. 

Śāradvatīputra, there are some bodhisattva great beings who maintain chaste conduct from the time when they first begin to set their mind on enlightenment onward, and who live as youthful ones until they have attained consummate buddhahood in unsurpassed, complete enlightenment. There are some bodhisattva great beings who have engaged in the pleasures of the five senses in order to bring beings to maturation through skillful means. After leaving the family circle behind, they then attain consummate buddhahood in unsurpassed, complete enlightenment.

[C. Enjoying conventionally/relatively without enjoying the world (life) in absolute terms as a magical display, without attachment, reification, effort / non-effort, or absolute, without accepting or rejecting it, acting more and more in accord with the Middle Way free from all extremes (‘this’, ‘non-this’) or middle (both, neither), with reality as it is (tathātā, suchness) as pointed out by the Union of the Two Truths [U2T], acting more and more like a Buddha would act.]

(Analysis: Bodhisattvas may engage in sense pleasures to mature beings but "do not relish it," like an illusionist conjuring pleasures without attachment.
Madhyamaka U2T Analysis: The world is a "magical display" — dependently appearing, functional for compassion [T1] — yet empty [T2], so enjoyment is "enjoying without enjoying."
Attachments are "ablaze, debased," reifying illusions,
but bodhisattvas associate without associating, propelled by great compassion [T1] without inherent propulsion [T2].
This avoids extremes: neither rejecting the world (nihilism) nor accepting it absolutely (eternalism), embodying U2T-in-action in samsāra.)
.

Śāradvatīputra, bodhisattva great beings who practice the profound perfection of wisdom (without practicing it) are without the afflicted mental states associated with desire. Although some of them may engage in the pleasures of the senses in order to bring beings to maturation, they display this activity but do not relish it.
(i.e. Desiring without desiring.)

Śāradvatīputra, if, as an analogy, an illusionist or the apprentice of an illusionist extremely well trained in magical spells and techniques were to conjure the five pleasures of the senses, and were then to reveal himself playing with, delighting in, and enjoying those five pleasures of the senses, do you think, Śāradvatīputra, that that illusionist or apprentice of an illusionist would have actually enjoyed the five pleasures of the senses?”
(i.e. Enjoying without enjoying.)

“He would not, Blessed Lord!”

“In the same way, Śāradvatīputra,” continued the Blessed One, “bodhisattva great beings who have trained extremely well in the magical display of the Great Vehicle acquire the ability to enjoy reality as a magical display. Although they are free from all afflicted mental states, in order to bring beings who are to be trained to maturation they may also teach the enjoyment of the pleasures of the senses by the power of their great compassion. They neither associate with those pleasures nor are they propelled toward them (not accepting, not rejecting).
(i.e. Associating without associating.)

Śāradvatīputra, bodhisattva great beings speak of the defects of attachments using many descriptive expressions: ‘Attachments are all ablaze! Attachments are debased! Attachments are murderous! Attachments are inimical! Attachments are aggressive! Attachments are like a lamp of straw! Attachments are like the fruit of the snake gourd! Attachments are like the blade of a sword! Attachments are like a mass of fire! Attachments are like smoldering leaves! Attachments are like an iron hook! Attachments are like a cesspit!’
(i.e. Teaching without teaching about attachment.)

So it is, Śāradvatīputra, that although bodhisattva great beings understand attachments, in order that unskilled beings might be brought to maturation, they may teach the sensual pleasures since they are disillusioned with the five sensual pleasures and free of the five sensual pleasures.
They neither become intoxicated, nor do they become careless, nor do they engage in negative actions by reason of attachment or on the basis of attachment (not accepting, not rejecting the world).”

[D. Perceiving / observing / apprehending conventionally/relatively without perceiving / observing / apprehending in absolute terms, practicing without practicing in absolute terms the perfection of wisdom, without attachment, reification, effort or absolute, without accepting or rejecting, more and more in accord with the Union of the Two Truths about all dharmas [U2T / U2T-3S / U2T-opp / U2T-2T]. All dharmas, pure or impure, gross or subtle, are dependently co-arisen, interdependent, co-defined, co-evolving, mere designation / name, without inherent existence, like magical display, unborn, unconditioned, unchanging, unceasing, non-increasing, non-decreasing, not afflicted, not purified; not existent, not non-existent, not both, not neither; so the best attitude is to use them conventionally/relatively, without using them in absolute terms, without attachment, reification, effort or absolute.]

(Analysis: Section D of Chapter 2 delves into the core praxis of the perfection of wisdom (prajñāpāramitā),
emphasizing a non-dual mode of engagement: practicing [T1] without practicing in absolute terms [T2], free from attachment, reification (svabhāva-ization), effort, or absolutism.
Śāriputra inquires how bodhisattvas should practice, and the Buddha responds by negating any inherent observation or apprehension of key elements — bodhisattva, its term, conduct, perfection of wisdom, practicing/not-practicing (via tetralemma), and the five aggregates (skandhas: form, feelings, perceptions, formative predispositions, consciousness).
All dharmas, whether pure/impure or gross/subtle, are described as dependently co-arisen (pratītyasamutpanna), interdependent, co-defined, co-evolving, mere designations/names, empty of inherent existence, like magical displays — unborn, unconditioned, unchanging, unceasing, non-increasing/non-decreasing, not afflicted/not purified.
They are neither existent nor non-existent, neither both nor neither (tetralemma).
The optimal attitude is to use them conventionally/relatively [T1] without using them absolutely [T2], without attachment or rejection, aligning with the Middle Way and with reality as it is.
From a Madhyamaka perspective, this section epitomizes Nāgārjuna's teachings in the Mūlamadhyamakakārikā (e.g., Chapters 18, 24, 25), where all phenomena are analyzed via the Union of the Two Truths (U2T: saṃvṛti-satya [T1] and paramārtha-satya [T2]).
Conventional truths [T1] are relatively functional, imputed, and illusory (māyopama), enabling compassionate action, merit generation, and maturation of beings. Ultimate truth [T2] reveals their emptiness (śūnyatā) of inherent existence (svabhāva), preventing reification. Tathātā (suchness) is the inconceivable union [U2T] — not mere emptiness (avoiding nihilism) — where one truth implies the other inseparably.
Practicing wisdom is thus "acting without acting" [U2T-in-action]: engaging conventionally [T1] without absolutizing [T2], neither accepting (eternalism) nor rejecting (nihilism) dharmas, free from extremes or middle.
This fosters non-conceptual realization, cutting conceits and fixations.

1. Initial Inquiry and Negation of Observation/Apprehension

Śāriputra asks: “How should bodhisattva great beings practice the perfection of wisdom?”
The Buddha replies: “when bodhisattva great beings practice the perfection of wisdom (without practicing it), they do not observe a bodhisattva. Nor do they observe the term bodhisattva. Nor do they observe the conduct of a bodhisattva. Nor do they observe the perfection of wisdom. Nor do they observe the term perfection of wisdom. Nor do they observe the term practicing, and neither do they observe not-practicing, nor observe both practicing and not-practicing, nor even observe neither practicing nor not-practicing [Tetralemma]. They also do not observe physical form... consciousness [5 aggregates].”

Madhyamaka U2T Analysis: This sets the tone for U2T-in-action: "practicing without practicing" means engaging in bodhisattva conduct (e.g., pāramitās) conventionally [T1] — as relatively functional for awakening — without reifying it as inherently existent [T2].
Here, observing/apprehending implies grasping (upādāna) at svabhāva, which Madhyamaka refutes via dependent origination: all terms (e.g., "bodhisattva," "wisdom") are mere designations (prajñapti), co-defined by conventions [T1], empty of self-nature [T2].
The tetralemma (practicing, not-practicing, both, neither) exhausts conceptual extremes, pointing to tathātā beyond proliferation (prapañca).
As Nāgārjuna states (MMK 18.9), "Dependent origination we declare to be emptiness."
The five aggregates — basis of self-clinging — are negated as observable [T2], yet used relatively [T1] for analysis (e.g., in vipassanā).
This avoids 3S reification: no inherent subject (bodhisattva), action (practicing), or object (wisdom).
Effortless practice aligns with the Middle Way: no absolute acceptance (reifying practice) or rejection (abandoning it), generating merit without conceit (without grasping at a subject).

2. Emptiness of Bodhisattvas, Terms, and Aggregates

“Why? Because even bodhisattvas are empty of the inherent existence of bodhisattvas. Even the term bodhisattva is empty of the term bodhisattva... It is not owing to emptiness that physical forms are empty, nor is emptiness anything other than physical forms. The nature of physical forms is indeed emptiness. Emptiness is indeed physical forms. [Repeated for other aggregates.]... Even enlightenment is merely a name. Likewise, even bodhisattvas are merely a name. Even emptiness is merely a name... These are merely names.”

Madhyamaka U2T Analysis: This echoes the Heart Sūtra's famous formula: "Form is emptiness; emptiness is form" (rūpaṃ śūnyatā; śūnyataiva rūpam), central to Madhyamaka. Aggregates are dependently co-arisen [T1] — interdependent, functional for experience — but empty [T2], as their "intrinsic nature" (svabhāva) is non-apprehensible.
Emptiness [T2] is not a separate entity "owing to" which things are empty (avoiding reifying śūnyatā itself); it's the very nature of phenomena [U2T].
Terms like "bodhisattva," "enlightenment," "emptiness" are mere imputations (vyavahāra) [T1], co-evolving designations without inherent referent [T2], like echoes or reflections. This is U2T-2T: conventional [T1] and ultimate [T2] are not different/separate (dualism), not identical (monism), not both, not neither — they are inseparable, co-imputed, empty, "there yet not there."
Reifying names leads to fixation; realizing their emptiness cuts conceits, enabling compassionate use without attachment. As Candrakīrti notes in Prasannapadā, names are conventional tools [T1], not ultimate truths [T2], preventing absolutism.

3. Phenomena as Magical Displays and Mere Names

“Physical forms are like a magical display. Feelings... consciousness are like a magical display. Magical displays are merely names. They are not located... They have not arisen. They are false. They are without inherent existence... without essential nature, non-arising, non-ceasing, non-dwelling, without increase, without decrease, without affliction, and without purification…
[Bodhisattvas] do not observe any phenomenon that arises... ceases... remains... increases... decreases... is afflicted... purified…
They do not even observe anything that is ‘enlightenment’ or a ‘bodhisattva.’...
Phenomena are a magical display of distinct names. Even these designations... are not genuine, but imputations used as conventions. It is the conventions that are the basis of fixation... They do not observe any phenomena and do not apprehend anything. Since they do not observe... they do not give rise to any conceits. They are without fixations.”

Madhyamaka U2T Analysis: The "magical display" (māyopama) simile — common in Madhyamaka (e.g., MMK 7.34) — illustrates phenomena as apparently functional [T1] (appearing, nameable) yet illusory, non-arising [T2] (no inherent origination, duration, cessation — refuting Sāṃkhya's satkāryavāda/asatkāryavāda). Dharmas are co-dependent [T1]: interdependent (e.g., form depends on causes/conditions), co-defined (names arise adventitiously), co-evolving (change without inherent change). But they lack svabhāva [T2]: unborn (anupanna), unconditioned (asaṃskṛta in ultimate sense), unchanging/unceasing, non-increasing/decreasing, not afflicted/purified.
This applies to U2T-opp: pure/impure, gross/subtle are opposites, relatively imputed [T1], empty [T2], neither affirmed nor denied absolutely.
Tetralemma implicit: not existent (arising), not non-existent (displaying), not both, not neither.

Conventions (saṃvṛti) are the "basis of fixation" if reified [T1 misused], but when seen as empty [T2], they enable action without conceit (ahaṃkāra).
"Observing without observing" is U2T-in-action: perceiving dharmas conventionally [T1] (for teaching, maturation) without apprehending inherently [T2], free from effort (no striving for non-existent purity) or rejection (no abandoning the conventional).
This realizes tathātā: dharmas as "false" yet useful, like dreams — use them relatively without absolutizing, cutting fixations and generating effortless compassion.

4. Conventional Speech and Non-Apprehensibility

“When bodhisattva great beings practice... they determine that this ‘bodhisattva’ is a mere name... this ‘buddha’... ‘perfection of wisdom’... ‘practicing’... ‘physical forms’... are mere names.
For example, one conventionally speaks of a ‘self’ even though it is non-apprehensible when definitively investigated... [Lists terms like beings, life forms, persons, etc.]... owing to the emptiness of non-apprehensibility. These are mere names and symbols, designated according to convention... They too do not observe a bodhisattva... enlightenment... buddhas... perfection of wisdom... physical forms... Nor do they even observe those names that are designated according to convention.”

Madhyamaka U2T Analysis: Echoing MMK 5 (on elements) and 18 (on self), "self" (ātman) and related terms are conventional imputations [T1] — functional for worldly discourse (lokavyavahāra) — but non-apprehensible ultimately [T2], due to "emptiness of non-apprehensibility" (one of the 18 emptinesses). Names/symbols are co-imputed [T1], empty [T2], preventing reification.
Bodhisattvas "determine" (paricchindati) this without observing even conventions absolutely — using concepts [T1] without attachment [T2], like a finger pointing to the moon (not the moon itself).
This is the Middle Way: engage worldly terms for benefit (e.g., teaching "buddha") without absolutism, realizing all as illusory designations.
U2T-in-action here: practice wisdom by discerning mere names conventionally, without effortful rejection, aligning with suchness free from proliferation in absolute terms.

Overall Significance and Praxis

Section D encapsulates Madhyamaka's therapeutic intent: deconstruct reification via U2T to liberate from suffering. By realizing dharmas as magical/mere names [U2T], bodhisattvas act compassionately [T1] without grasping [T2], generating incommensurable merit.
The "best attitude" is non-dual engagement: use dharmas relatively (e.g., aggregates for analysis) without absolute use (no inherent purification needed).
This fosters equanimity, cutting conceits, and points to nirvāṇa as non-different from saṃsāra (MMK 25.19–20) — tathātā beyond extremes.)
.

The venerable Śāradvatīputra then asked the Blessed One,
“Blessed Lord, how should bodhisattva great beings practice the perfection of wisdom?”

“Śāradvatīputra,” replied the Blessed One, “in this regard,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not observe a bodhisattva.
Nor do they observe the term bodhisattva.
Nor do they observe the conduct of a bodhisattva.
Nor do they observe the perfection of wisdom.
Nor do they observe the term perfection of wisdom.
Nor do they observe the term practicing,
and neither do they observe not-practicing,
nor observe both practicing and not-practicing,
nor even observe neither practicing nor not-practicing [Tetralemma].
They also do not observe physical form.
Nor do they observe feelings.
Nor do they observe perceptions.
Nor do they observe formative predispositions.
Nor do they observe consciousness [5 aggregates].
(i.e. Perceiving / differentiating / conceptualising without perceiving / differentiating / conceptualising.)

If you ask why, Śāradvatīputra,
it is because even bodhisattvas are empty of the inherent existence of bodhisattvas.
Even the term bodhisattva is empty of the term bodhisattva.
If you ask why, it is because such is their intrinsic nature.

It is not owing to emptiness that physical forms are empty, nor is emptiness anything other than physical forms. The nature of physical forms is indeed emptiness. Emptiness is indeed physical forms.
It is not owing to emptiness that feelings are empty, nor is emptiness anything other than feelings. The nature of feelings is indeed emptiness. Emptiness is indeed feelings.
It is not owing to emptiness that perceptions are empty, nor is emptiness anything other than perceptions. The nature of perceptions is indeed emptiness. Emptiness is indeed perceptions.
It is not owing to emptiness that formative predispositions are empty, nor is emptiness anything other than formative predispositions. The nature of formative predispositions is indeed emptiness. Emptiness is indeed formative predispositions.
It is not owing to emptiness that consciousness is empty, nor is emptiness anything other than consciousness. The nature of consciousness is indeed emptiness. Emptiness is indeed consciousness.

If you ask why, it is because even enlightenment is merely a name.
Likewise, even bodhisattva is merely a name.
Even emptiness is merely a name.
Likewise, even these‍ — physical forms, feelings, perceptions, formative predispositions, and consciousness‍ — are merely names.
(i.e. Union of the Two Truths about the two truths [U2T-2T]. They are not different / separate / multiple / dual, not identical / united / one / non-dual, not both, not neither. They are inseparable, interdependent, co-defined, co-evolving, co-imputed, relatively functional, conventional truths, thus both empty of inherent existence, never absolute, like illusions, reflections, mirages, dreams, echos, ‘there, yet not there’.)

“Moreover, physical forms are like a magical display.
Feelings, perceptions, formative predispositions, and consciousness are like a magical display.
Magical displays are merely names.
They are not located in any direction, nor are they located in any place.
Magical displays that are seen do not exist.
They have not arisen. They are false.
They are without inherent existence.
They are without essential nature,
nonarising, nonceasing, nondwelling,
without increase, without decrease,
without affliction, and without purification.
Bodhisattva great beings who practice accordingly (without practicing it)
do not observe any phenomenon that arises (origination / coming).
They do not observe anything that ceases (cessation / going).
They do not observe anything that remains (duration / staying).
They do not observe anything that increases (change).
They do not observe anything that decreases.
They do not observe anything that is afflicted (impure).
They do not observe anything that is purified (pure).
They do not observe physical forms (5-aggregates).
They do not observe feelings, perceptions, formative predispositions, or consciousness.
They do not even observe anything that is ‘enlightenment’ or a ‘bodhisattva.’

If you ask why, it is because phenomena are a magical display of distinct names.

Even these designations, these names that have adventitiously arisen, are not genuine, but imputations used as conventions.
It is the conventions that are the basis of fixation.
For this reason, when bodhisattva great beings practice the perfection of wisdom (without practicing it), they do not observe any phenomena and do not apprehend anything.
Since they do not observe anything
and do not apprehend anything,
they do not give rise to any conceits.
They are without fixations.
(i.e. Observing / apprehending without observing / apprehending.)

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the profound perfection of wisdom (without practicing it),
they determine that this ‘bodhisattva’ is a mere name.
That is to say, this ‘buddha’ is a mere name,
this ‘perfection of wisdom’ is a mere name,
this ‘practicing of the perfection of wisdom’ is a mere name,
these ‘physical forms’ are a mere name,
these ‘feelings, perceptions, formative predispositions, and consciousness’ are mere names.

For example, Śāradvatīputra,
one conventionally speaks of a ‘self’ even though it is nonapprehensible when definitively investigated.
One conventionally speaks of ‘beings’ even though they are nonapprehensible when definitively investigated.
One conventionally speaks of ‘life forms’ even though they are nonapprehensible when definitively investigated, owing to the emptiness of nonapprehensibility.
Similarly, for example, one conventionally speaks of ‘life, living creatures, persons, human beings, people, actors, creators, experiencers, instigators of experience, petitioners, instigators, knowers, viewers, touchers, and conscious beings,’ even though they are nonapprehensible when definitively investigated, owing to the emptiness of nonapprehensibility.
These are mere names and symbols, designated according to convention.

In the same manner, when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they too do not observe a bodhisattva.
They do not observe enlightenment.
They do not observe buddhas.
They do not observe the perfection of wisdom.
They do not observe physical forms.
They do not observe feelings, perceptions, formative predispositions, or consciousness.
Nor do they even observe those names that are designated according to convention.
(i.e. Using concepts without attachment, reification, effort or absolute.)

[E. Accumulating conventionally/relatively without accumulating in absolute terms incomparable Merit and Wisdom – because of acting / apprehending conventionally/relatively without acting / apprehending in absolute terms, without attachment, reification, effort or absolute, more in accord with reality as it is [U2T-in-action].]

(Analysis: Section E of Chapter 2 emphasizes the unparalleled superiority of the bodhisattva's wisdom cultivated through the profound perfection of wisdom (prajñāpāramitā), practiced "without practicing it" — a non-dual approach that apprehends phenomena conventionally [T1] while realizing their emptiness of inherent existence [T2].
From a Madhyamaka viewpoint, this wisdom stems from "apprehending the emptiness of non-apprehensibility," where bodhisattvas engage with dharmas as dependently co-arisen, relatively functional illusions [T1], yet utterly non-apprehensible in absolute terms [T2], free from attachment or reification. This Union of the Two Truths [U2T] allows them to outshine the dualistic wisdom of śrāvakas and pratyekabuddhas (except tathāgatas), as their practice is oriented toward universal liberation: establishing all beings in nirvāṇa through skillful means [T1], without grasping at inherent beings or enlightenment [T2].
The text's hyperbolic imagery — comparing vast multitudes of advanced monks (like Śāriputra and Maudgalyāyana) filling Jambudvīpa, trichiliocosms, or infinite world systems to mere fractions of a bodhisattva's single-day wisdom — illustrates the incommensurable merit generated by this non-attached praxis.
It avoids extremes: neither nihilistically dismissing wisdom hierarchies (as śrāvakas' wisdom is acknowledged conventionally) nor eternalistically reifying bodhisattva superiority, but pointing to tathātā (suchness) as the inconceivable ground where all wisdoms are equal in emptiness.

This section underscores U2T-in-action: bodhisattvas "do not even apprehend anything through which they might be attached," embodying the Middle Way free from conceits, effort, or absolutism.
Their wisdom surpasses others not through quantitative accumulation but qualitative depth — realizing phenomena as non-arising, unceasing illusions [T2] while functionally benefiting beings [T1].
The repeated negations (e.g., "not a hundredth part... nor match in quality") echo Nāgārjuna's tetralemma, exhausting conceptual comparisons to reveal the emptiness of all distinctions, including between vehicles (Mahāyāna vs. Hīnayāna).
Ultimately, this inspires bodhicitta: practicing wisdom without practicing generates merit for all, aligning actions with suchness, where even "outshining" is illusory, yet relatively transformative for awakening.

In essence, Section E portrays bodhisattva wisdom as the pinnacle of non-dual realization [U2T], where conventional engagement in the perfections [T1] conjoined with emptiness [T2] yields infinite benefits without attachment. This transcends dualistic śrāvaka/pratyekabuddha paths, focused on personal nirvāṇa, by embracing universal compassion — liberating beings without inherent liberation — thus exemplifying the Madhyamaka ideal of emptiness as the basis for skillful, effortless activity in saṃsāra.)
.

So it is that, owing to their apprehending of the emptiness of nonapprehensibility, bodhisattva great beings who practice the profound perfection of wisdom (without practicing it) outshine the wisdom of all beings, up to and including the wisdom of the śrāvakas and pratyekabuddhas, except for the wisdom of the tathāgatas.
If you ask why, it is because they do not even apprehend anything through which they might be attached.
(i.e. Apprehending without apprehending.)

Śāradvatīputra,
bodhisattva great beings who practice accordingly (without practicing it) are practicing the perfection of wisdom.

“Śāradvatīputra, were this Jambudvīpa to be filled entirely with monks of the caliber of Śāradvatīputra and Maudgalyāyana, like a grove of reeds, like a grove of rattan, like a grove of sugarcane, like a thicket of bamboo, like a paddy field of rice, or like a field of sesame, their wisdom would not approach even a hundredth part of the wisdom of bodhisattva great beings who practice the profound perfection of wisdom (without practicing it). It would not match even a thousandth part of it, or anything from a hundred thousandth to a thousand billionth part of it, in number, fraction, categorization, comparison, or quality.

If you ask why, Śāradvatīputra, it is because the wisdom of bodhisattva great beings is established so that all beings will pass into final nirvāṇa. The wisdom of the śrāvakas and pratyekabuddhas is not so.

“Moreover, Śāradvatīputra, bodhisattva great beings who practice the profound perfection of wisdom (without practicing it) continue, even with as much wisdom as they cultivate in a single day, to outshine the wisdom of all śrāvakas and pratyekabuddhas.

Śāradvatīputra, let alone it being just this Jambudvīpa that was filled entirely with monks of the caliber of Śāradvatīputra and Maudgalyāyana‍ — instead were this whole great trichiliocosm to be filled entirely with monks such as you, Śāradvatīputra, their wisdom would not approach even a hundredth part of the wisdom of bodhisattva great beings who practice the profound perfection of wisdom (without practicing it). It would not approach even a thousandth, a hundred thousandth, a hundred million trillionth, a billion trillionth, or a hundred billion trillionth part of it, in number, fraction, categorization, or comparison; nor would they match it in quality.

Śāradvatīputra, let alone it being just this great trichiliocosm‍ — instead, Śāradvatīputra, were all the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, to be filled entirely with monks of the caliber of Śāradvatīputra and Maudgalyāyana, and were the world systems of each of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, along with the directions of the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, all to be filled entirely with monks of the caliber of Śāradvatīputra and Maudgalyāyana, their wisdom would not approach even a hundredth part of the wisdom that bodhisattva great beings who practice the profound perfection of wisdom (without practicing it) have cultivated in a single day. It would not approach even a thousandth, a hundred thousandth, a hundred million trillionth, a billion trillionth, or a hundred billion trillionth part of it, in number, fraction, categorization, or comparison; nor would they match it in quality.”

[F. Surpassing conventionally/relatively without surpassing in absolute terms other vehicles.]

(Analysis: Section F continues to explore the superiority of bodhisattva wisdom through the lens of purpose and aspiration, addressing Śāriputra's challenge that all wisdoms — across śrāvakas, pratyekabuddhas, bodhisattvas, and tathāgatas — are ultimately indivisible, empty, void, non-arising, and without essential nature.
From a Madhyamaka perspective, this affirms the Union of the Two Truths [U2T]: conventionally [T1], wisdoms appear differentiated by their scope and function — śrāvakas and pratyekabuddhas seek personal nirvāṇa, while bodhisattvas cultivate wisdom "without practicing it" to mature beings, refine buddhafields, and perfect buddha-qualities for universal liberation. Yet ultimately [T2], no inherent distinctions exist, as all dharmas (including wisdom, levels, and nirvāṇa) are empty of svabhāva, non-arising/unceasing, and illusory.
Śāriputra's point highlights U2T-opp: wisdoms are not divisible/indivisible in absolute terms, avoiding extremes of eternalism (reifying differences) or nihilism (denying conventional utility).
The Buddha counters by emphasizing skillful means (upāya) [T1]: bodhisattvas' vast aspiration — to attain omniscience and bring all beings to nirvāṇa without residual aggregates — outshines others not through inherent superiority [T2] but relative functionality, generating incommensurable merit [T1].
Analogies like the firefly (limited, personal wisdom) versus the sun (illuminating all, bodhisattva compassion) illustrate this: conventional radiance [T1] varies, but both are empty displays [T2], pointing to tathātā (suchness) where "bringing to nirvāṇa" is liberating without inherent beings or liberation [U2T-in-action].

The section extends to how bodhisattvas transcend dualistic śrāvaka/pratyekabuddha levels and become worthy of offerings, dwelling in emptiness, signlessness, and wishlessness while practicing the six perfections from initial bodhicitta to enlightenment.
Madhyamaka views this as U2T-in-action: "practicing without practicing" means engaging perfections conventionally [T1] — cultivating virtues, maturing beings — without reification or attachment [T2], free from effort, acceptance/rejection, or absolutism.
Bodhisattvas are "worthy recipients" because their presence causes all virtuous attributes (e.g., paths, concentrations, powers) to emerge in the world [T1], yet these are empty, non-arising phenomena [T2], not inherently produced.
This avoids tetralemma extremes: levels are neither transcended nor not (absolute), but relatively progressed via skillful means, refining the path without inherent path.
Their role as the source of worldly excellences — from royal families to gods and vehicles — underscores interdependent arising (pratītyasamutpāda) [T1], empty of essence [T2], making them the ground for saṃsāra's transformation into nirvāṇa-like purity.

Finally, on purifying offerings, the Buddha explains bodhisattvas "purify in a manner" by giving away all virtuous attributes as utterly pure, without inherent giver, gift, or recipient [U2T-3S].
In Madhyamaka terms, this is U2T-3S: offerings are dependently imputed [T1], empty [T2], so purification is non-dual — neither afflicted nor purified absolutely, but relatively functional for merit.
Bodhisattvas give "what they give" (perfections, truths, qualities) without grasping, aligning with the Middle Way: using donations conventionally to benefit beings, without effort or absolutism, realizing tathātā where purity is primordial, illusory yet compassionate.
This elevates bodhisattva praxis as the epitome of non-conceptual wisdom, outshining others through universal scope while empty of all distinctions.)
.

Śāradvatīputra then said, “Blessed Lord, the wisdom of the śrāvakas who enter the stream to nirvāṇa, who are destined for only one more rebirth, who will no longer be subject to rebirth, and who are arhats, and also the wisdom of those who are pratyekabuddhas, bodhisattvas, and tathāgatas, arhats, completely awakened buddhas‍ — none of those wisdoms can be differentiated. They are indivisible, empty, void, intrinsically nonarising, and empty of essential nature. Blessed Lord, if no differences or distinctions can be apprehended in that which is indivisible, void, nonarising, and empty of inherent existence, how then, Blessed Lord, does the wisdom cultivated in a single session by bodhisattva great beings who practice the perfection of wisdom outshine the wisdom of all the śrāvakas and pratyekabuddhas?”

“Śāradvatīputra,” replied the Blessed One, “do you think that the purpose for which the wisdom of all the śrāvakas and pratyekabuddhas is established is comparable to the purpose for which the wisdom cultivated in a single day by bodhisattva great beings who practice the profound perfection of wisdom (without practicing it) is established as they think, ‘Having practiced knowledge of the path, having acted for the sake of all beings, when I attain consummate buddhahood in all its aspects with respect to all phenomena I shall bring all beings to attain final nirvāṇa’?”

“No, Blessed Lord!” he replied.

The Blessed One then asked, “Śāradvatīputra, do you think that there are any śrāvakas or pratyekabuddhas who consider, ‘Once we have attained consummate buddhahood in unsurpassed, complete enlightenment, we should bring all beings into the expanse beyond sorrow with no residual aggregates to attain final nirvāṇa’?”

“No, Blessed Lord, I do not think so!” he replied.

The Blessed One then said, “For this reason, Śāradvatīputra, you should understand that, between the wisdom of all śrāvakas and pratyekabuddhas and the wisdom of bodhisattva great beings, when one apprehends the latter wisdom, the wisdom of all śrāvakas and pratyekabuddhas cannot approach even a hundredth part of it. It cannot approach even a thousandth, a hundred thousandth, a hundred million trillionth, a billion trillionth, or a hundred billion trillionth part of it, in number, fraction, categorization, or comparison; nor can it match it in quality.

“Śāradvatīputra, do you think that there are any śrāvakas or pratyekabuddhas who consider, ‘Once I have practiced the six perfections, brought beings to maturation, refined the buddhafields, perfected the ten powers of the tathāgatas, and perfected the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas, I will attain consummate buddhahood in unsurpassed, complete enlightenment, and then bring immeasurable, countless beings to attain final nirvāṇa’?”

“No, Blessed Lord, I do not think so!” he replied.

The Blessed One then said, “Śāradvatīputra, bodhisattva great beings do have the following thought: ‘Once I have practiced the six perfections, brought beings to maturation, refined the buddhafields, perfected the ten powers of the tathāgatas, and perfected the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas, I will attain consummate buddhahood in unsurpassed, complete enlightenment, and then enable immeasurable, countless beings to attain final nirvāṇa.’ 

Śāradvatīputra, just as a firefly, which is a species of insect, does not think, ‘May my light illuminate all Jambudvīpa! May my light extensively fill Jambudvīpa!’ in the same way, Śāradvatīputra, there are no śrāvakas or pratyekabuddhas at all who think, ‘Once I have practiced the six perfections, brought beings to maturation, refined the buddhafields, perfected the ten powers of the tathāgatas, and perfected the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas, I will attain consummate buddhahood in unsurpassed, complete enlightenment, and then bring immeasurable, countless beings to attain final nirvāṇa.’

“Śāradvatīputra, just as the rising sun suffuses the entirety of Jambudvīpa with its light and illuminates the entirety of Jambudvīpa with its light, in the same way, Śāradvatīputra, bodhisattva great beings who have practiced the perfection of wisdom (without practicing it) have also brought beings to maturation, refined the buddhafields, perfected the ten powers of the tathāgatas, and perfected the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas, and they will attain consummate buddhahood in unsurpassed, complete enlightenment, and then bring immeasurable, countless beings to attain final nirvāṇa.”

.

The venerable Śāradvatīputra then asked the Blessed One,
“Blessed Lord, how do bodhisattva great beings transcend the levels of the śrāvakas and pratyekabuddhas, attain the level of an irreversible bodhisattva, and refine the path of enlightenment?”

The Blessed One replied to Śāradvatīputra, “Śāradvatīputra, in this regard, when bodhisattva great beings, starting from the time when they first begin to set their mind on enlightenment, practice (without practicing) the six perfections, they dwell in emptiness, signlessness, and wishlessness. Through skillful means they will transcend the levels of the śrāvakas and pratyekabuddhas, and then attain the level of an irreversible bodhisattva. They will also refine the path of enlightenment.”

.

Śāradvatīputra then asked,
“Blessed Lord, abiding on what level are bodhisattva great beings worthy of receiving the donations of all śrāvakas and pratyekabuddhas?”

“Śāradvatīputra,” replied the Blessed One, “bodhisattva great beings who practice (without practicing) the six perfections from the time when they first set their minds on enlightenment until they are seated at the site of enlightenment are worthy recipients of the offerings of all śrāvakas and pratyekabuddhas. 

If you ask why, Śāradvatīputra, it is because it is the very presence of bodhisattva great beings that causes all virtuous attributes to emerge in the world.
So it is that the paths of the ten virtuous actions, the five precepts, the eightfold poṣadha for monastics, the four meditative concentrations, the four immeasurable attitudes, the four formless absorptions, the five extrasensory powers, the six recollections, the perfections, all the aspects of emptiness, the four applications of mindfulness, the four correct exertions, the four supports for miraculous ability, the five faculties, the five powers, the seven branches of enlightenment, and the noble eightfold path emerge in the world. So it is that the four truths of the noble ones, the eight aspects of liberation, the nine serial steps of meditative absorption, emptiness, signlessness, wishlessness, all the meditative stabilities, and all the dhāraṇī gateways emerge in the world. So it is that the ten powers of the tathāgatas, the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas emerge in the world.

“Śāradvatīputra, there are many phenomena‍ — starting from those virtuous attributes‍ — that emerge in the world. It is because those virtuous attributes have emerged in the world that there are great and lofty royal families to be found, that there are great and lofty priestly families to be found, that there are great and lofty householder families to be found, that there are the gods of the Caturmahā­rāja­kāyika to be found, that there are the gods of Trayastriṃśa, Yāma, Tuṣita, Nirmāṇarata, and Para­nirmita­vaśa­vartin to be found, that there are the gods of the Brahmakāyika realms to be found, and that there are the gods of Brahmapurohita, the gods of Brahma­pariṣadya, the gods of Mahābrahmā, the gods of Ābha, the gods of Parīttābha, the gods of Apramāṇābha, the gods of Ābhāsvara, the gods of Śubha, the gods of Parīttaśubha, the gods of Apramāṇaśubha, the gods of Śubhakṛtsna, the gods of Bṛhat, the gods of Parīttabṛhat, the gods of Apramāṇabṛhat, the gods of Bṛhatphala, the gods of Avṛha, the gods of Atapa, the gods of Sudṛśa, the gods of Sudarśana, and the gods of Akaniṣṭha to be found. So it is, too, that there are the gods of the sphere of infinite space, the gods of the sphere of infinite consciousness, the gods of the sphere of nothing-at-all, and the gods of the sphere of neither perception nor nonperception to be found. So it is, too, that there are those entering the stream to nirvāṇa, those destined for only one more rebirth, those no longer subject to rebirth, those who are arhats, those who are pratyekabuddhas, those who are bodhisattva great beings, and those who are tathāgatas, arhats, completely awakened buddhas to be found in the world.”

.

Then Śāradvatīputra asked,
“Blessed Lord, in that case do bodhisattva great beings purify those offerings?”

“Śāradvatīputra,” replied the Blessed One, “bodhisattva great beings purify those offerings in a manner. If you ask how, it is because, for bodhisattva great beings, all giving whatsoever is utterly pure, and indeed it is in that very manner, Śāradvatīputra, that bodhisattva great beings give away what they give. If you ask what it is that they give away, they give away many virtuous attributes. Thus they give away the paths of the ten virtuous actions, the five precepts, the eightfold poṣadha for monastics, the four meditative concentrations, the four immeasurable attitudes, the four formless absorptions, the five extrasensory powers, the six recollections, the perfections, all the aspects of emptiness, the four applications of mindfulness, the four correct exertions, the four supports for miraculous ability, the five faculties, the five powers, the seven branches of enlightenment, the noble eightfold path, the four truths of the noble ones, the eight aspects of liberation, the nine serial steps of meditative absorption, emptiness, signlessness, wishlessness, all the meditative stabilities, all the dhāraṇī gateways, the ten powers of the tathāgatas, the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, and the eighteen distinct qualities of the buddhas.”

[G. Engaging conventionally/relatively with conventional truths without engaging in absolute terms, without accepting or rejecting, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S].]

(Analysis: Section G of Chapter 2 articulates how bodhisattvas "engage" with the perfection of wisdom (prajñāpāramitā) through a comprehensive enumeration of emptinesses across phenomena, from the five aggregates (skandhas: form, feelings, perceptions, formative predispositions, consciousness) to sense bases (āyatanas), sense elements (dhātus), noble truths, dependent origination (pratītyasamutpāda), and all conditioned/unconditioned dharmas.
From a Madhyamaka viewpoint, this "engaging" embodies the Union of the Two Truths [U2T]: conventionally [T1], bodhisattvas interact with these dharmas as dependently co-arisen, interdependent, relatively functional designations — enabling analysis, maturation of beings, and compassionate activity. Yet ultimately [T2], they engage without reification or attachment, realizing all as empty of inherent existence (svabhāva), non-arising, unceasing, and illusory.
The repetition of "they are said to ‘engage’ with it when they engage with the emptiness of..." highlights U2T-3S (union of three spheres: subject [bodhisattva], action [engaging], object [emptiness/phenomena]): these spheres are co-defined, co-evolving [T1], but empty [T2], preventing absolutism.
Bodhisattvas thus act "without practicing it" [U2T-in-action] — aware of interdependence (e.g., eyes-sights-visual consciousness) without effortful acceptance (eternalism) or rejection (nihilism), aligning with the Middle Way free from tetralemma extremes.

The section culminates in negating dualistic conceptions: bodhisattvas neither "engage nor not-engage" (not accepting/rejecting), as phenomena are neither arising/ceasing, defiled/purified, nor concomitant/associative.
Madhyamaka interprets this as transcending opposites (U2T-opp): coming/staying/going, defilement/purification, and concomitance (e.g., aggregates moving together) are conventional imputations [T1] — functional for understanding causality — but lack inherent reality [T2], owing to "emptiness of inherent existence."
There is no absolute "moving together" or "departure," as dharmas are non-arising, without essential nature, like magical displays.
This fosters non-attachment: bodhisattvas engage relatively with conventional truths (e.g., sense fields for teaching) without absolutizing, reifying, or exerting effort, realizing tathātā (suchness) where interdependence and emptiness are inseparable.
U2T-in-action here means using phenomena compassionately [T1] while seeing no inherent meeting/association [T2], cutting fixations and generating merit without conceit (without grasping at an 'I').

In essence, Section G exemplifies Madhyamaka's Middle Way praxis: by engaging with emptiness across all dharmas, bodhisattvas dismantle reification, revealing the illusory nature of saṃsāra without rejecting its conventional utility.
This non-dual praxis — neither affirming nor denying engagement — points to nirvāṇa as non-different from phenomena, embodying the Middle Way where "there is no phenomenon that moves together with any [other]" underscores ultimate inseparability [U2T], free from extremes (ex. Not T1-only, T2-only, 2T, 1T, but U2T).)
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Śāradvatīputra then asked,
“Blessed Lord, how do bodhisattva great beings ‘engage’ with it when they engage with the perfection of wisdom?”

“Śāradvatīputra,” replied the Blessed One,
“bodhisattva great beings are said to ‘engage’ with it when they engage with the emptiness of physical forms.
They are said to ‘engage’ with it when they engage with the emptiness of feelings, the emptiness of perceptions, the emptiness of formative predispositions, and the emptiness of consciousness.
They are said to ‘engage’ with it when they engage with the emptiness of the eyes.
They are said to ‘engage’ with it when they engage with the emptiness of the ears, the emptiness of the nose, the emptiness of the tongue, the emptiness of the body, and the emptiness of the mental faculty.
They are said to ‘engage’ with it when they engage with the emptiness of sights.
They are said to ‘engage’ with it when they engage with the emptiness of sounds, the emptiness of odors, the emptiness of tastes, the emptiness of tangibles, and the emptiness of mental phenomena.
They are said to ‘engage’ with it when they engage with the emptiness of the sensory element of the eyes, the emptiness of the sensory element of sights, and the emptiness of the sensory element of visual consciousness.

They are said to ‘engage’ with it when they engage with the emptiness of the sensory element of the ears, the emptiness of the sensory element of sounds, and the emptiness of the sensory element of auditory consciousness; or with the emptiness of the sensory element of the nose, the emptiness of the sensory element of odors, and the emptiness of the sensory element of olfactory consciousness; or with the emptiness of the sensory element of the tongue, the emptiness of the sensory element of tastes, and the emptiness of the sensory element of gustatory consciousness; or with the emptiness of the sensory element of the body, the emptiness of the sensory element of touch, and the emptiness of the sensory element of tactile consciousness; or with the emptiness of the sensory element of the mental faculty, the emptiness of the sensory element of phenomena, and the emptiness of the sensory element of mental consciousness.

“They are said to ‘engage’ with it when they engage with emptiness of suffering, with the emptiness of the origin of suffering, with the emptiness of the cessation of suffering, and with the emptiness of the path.

“They are said to ‘engage’ with it when they engage with the emptiness of ignorance, with the emptiness of formative predispositions, with the emptiness of consciousness, with the emptiness of name and form, with the emptiness of the sense fields, with the emptiness of sensory contact, with the emptiness of sensation, with the emptiness of craving, with the emptiness of grasping, with the emptiness of the rebirth process, with the emptiness of actual birth, and with the emptiness of aging and death.

“They are said to ‘engage’ with it when they engage with the emptiness of all phenomena, as many as are designated as conditioned and unconditioned.

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they are said to ‘engage’ with it when they engage with the emptiness of inherent existence. 

So accordingly, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they are said to ‘engage’ with it when they engage with those seven emptinesses.

“Those who engage with the perfection of wisdom through those seven emptinesses are not said to be engaged with it or not to be engaged with it (not accepting, not rejecting).
If you ask why, it is because they do not consider physical forms to be engaged with it / accepted or not-engaged  with it / rejected. They do not consider feelings, perceptions, formative predispositions, or consciousness to be engaged with it / accepted or not-engaged  with it / rejected.
(i.e. Engaging without engaging.)

“They do not consider physical forms to be something that arises/comes or something that ceases/goes.
They do not consider feelings, perceptions, formative predispositions, and consciousness to be something that arises/comes or something that ceases/goes.
They do not consider physical forms to be something that is defiled or something that is purified.
They do not consider feelings, perceptions, formative predispositions, and consciousness to be something that is defiled or something that is purified.
(i.e. Coming, staying, going without coming, staying, going.)

“They do not consider physical forms to move together (concomitant) with feelings.
They do not consider feelings, perceptions, and formative predispositions to move together (concomitant) with consciousness.
They do not consider consciousness to move together (concomitant) with formative predispositions.

If you ask why, it is because there is no phenomenon that moves together (concomitant) with any [other] phenomenon. Owing to the emptiness of inherent existence, there is no moving (together), there is no departure (ceasing), there is no meeting (contact), and there is no association (concomitance).
(i.e. Moving, departing, meeting, associating without moving, departing, meeting, associating.)

[H. Union of the Two Truths: not different, not identical]

(Analysis: Section H of Chapter 2 profoundly articulates the non-dual relationship between phenomena [T1] (the five aggregates: form, feelings, perceptions, formative predispositions, consciousness) and their emptiness [T2] [U2T], mirroring the iconic Heart Sūtra formulation: "physical forms are not other than emptiness, and emptiness is not other than physical forms. The nature of physical forms is emptiness. Emptiness is physical forms."
From a Madhyamaka perspective, this elucidates the Union of the Two Truths [U2T]: conventionally [T1], aggregates appear as dependently co-arisen, relatively functional, interdependent entities — enabling perception, cognition, and worldly activity, like illusions that "obstruct" (form), "feel" (feelings), etc. Yet ultimately [T2], they are empty of inherent existence (svabhāva), non-arising, and void, as "emptiness does not obstruct... does not cognize."
This applies to the two truths themselves: The negation "emptiness of physical forms is not physical forms" refutes dualism (separating conventional appearance [T1] from ultimate emptiness [T2] [2T]) and monism (collapsing them into identity [1T]), pointing to U2T-2T: the two truths are not different/separate/multiple/dual (avoiding eternalism), not identical/united/one/non-dual (avoiding annihilationism), not both, not neither (tetralemma). They are inseparable, co-defined, co-evolving, co-imputed — like reflections or dreams, "there yet not there" — relatively functional [T1] yet empty [T2], never absolute [U2T-2T]. This inseparability prevents reifying emptiness as a "thing" that acts, emphasizing tathātā (suchness) as the inconceivable ground where phenomena [T1] and emptiness [T2] imply each other without obstruction [U2T].

In praxis, this realization fosters U2T-in-action: bodhisattvas engage with aggregates conventionally [T1] — using form for generosity, consciousness for wisdom (or using the two truths) — without attachment, reification, effort, (since the two truths are themselves empty) or absolutism [T2], neither accepting (grasping at solidity) nor rejecting (nihilistically denying functionality).
The repetition across aggregates underscores universality: no dharma escapes this union (not even the two truths themselves), cutting conceits and fixations, as aggregates neither inherently "condition" nor "cognize" but appear interdependently.
Madhyamaka, per Nāgārjuna (MMK 24.18–19), views this as the essence of dependent origination equaling emptiness — aggregates arise co-dependently [T1], thus empty [T2], enabling the Middle Way free from all extremes and middle [ex. T1-only, T2-only, 2T, 1T].
Emptiness here is not negating aggregates but revealing their true nature, liberating from suffering without effortful purification, as "nature" (svabhāva in ironic sense) is voidness itself.

Ultimately, Section H exemplifies Madhyamaka's therapeutic Middle Way: by affirming "emptiness is physical forms" [U2T], it dissolves dualistic views, pointing to suchness where saṃsāra's aggregates are nirvāṇa's display — illusory, functional, empty.
This non-dual insight empowers bodhisattvas to act compassionately without grasping, generating merit in accord with reality as it is [U2T].)
.

“Śāradvatīputra, the emptiness of physical forms is not physical forms.
The emptiness of feelings is not feelings.
The emptiness of perceptions is not perceptions.
The emptiness of formative predispositions is not formative predispositions.
The emptiness of consciousness is not consciousness.
Accordingly, the emptiness of physical forms does not obstruct,
the emptiness of feelings does not feel,
the emptiness of perceptions does not perceive,
the emptiness of formative predispositions does not condition,
and the emptiness of consciousness does not cognize.

“If you ask why, Śāradvatīputra,
physical forms are not other than emptiness, and emptiness is not other than physical forms. The nature of physical forms is emptiness. Emptiness is physical forms.
Feelings are not other than emptiness, and emptiness is not other than feelings. The nature of feelings is emptiness. Emptiness is feelings.
Perceptions are not other than emptiness, and emptiness is not other than perceptions. The nature of perceptions is emptiness. Emptiness is perceptions.
Formative predispositions are not other than emptiness, and emptiness is not other than formative predispositions. The nature of formative predispositions is emptiness. Emptiness is formative predispositions.
Consciousness is not other than emptiness, and emptiness is not other than consciousness. The nature of consciousness is emptiness. Emptiness is consciousness.

(i.e. Union of the Two Truths about the two truths [U2T-2T]. They are not different / separate / multiple / dual, not identical / united / one / non-dual, not both, not neither. They are inseparable, interdependent, co-defined, co-evolving, co-imputed, relatively functional, conventional truths, thus both empty of inherent existence, never absolute, like illusions, reflections, mirages, dreams, echos, ‘there, yet not there’.)

[I. Emptiness of all dharmas. All dharmas, pure or impure, gross or subtle, are dependently co-arisen, interdependent, co-defined, co-evolving, mere designation / name, without inherent existence, like magical display, unborn, unconditioned, unchanging, unceasing, non-increasing, non-decreasing, not afflicted, not purified; not existent, not non-existent, not both, not neither; so the best attitude is to use them conventionally/relatively, without using them in absolute terms, without attachment, reification, effort or absolute.]

(Analysis: Section I of Chapter 2 presents a sweeping negation of inherent existence across all dharmas, from the five aggregates (form, feelings, perceptions, formative predispositions, consciousness) to sense bases (eyes to mental faculty), elements (earth to space), dependent origination (ignorance to aging/death), noble truths, attainments (stream-entry to arhatship), and even bodhisattvas, buddhas, and enlightenment.
Emptiness (śūnyatā) is described as neither arising/ceasing, afflicted/purified, decreasing/increasing, nor temporal (past/future/present).
From a Madhyamaka viewpoint, this embodies the Union of the Two Truths [U2T]: conventionally [T1], dharmas appear as dependently co-arisen, interdependent, co-defined, co-evolving designations — relatively functional for teaching, analysis, and liberation, like magical displays that enable paths and fruits. Yet ultimately [T2], "in that" (emptiness), there are no inherent dharmas, as all are unborn, unconditioned, unchanging, unceasing, non-increasing/non-decreasing, not afflicted/not purified — neither existent nor non-existent, neither both nor neither (tetralemma).
This avoids extremes: neither eternalism (reifying dharmas as arising/ceasing) nor nihilism (denying their conventional utility), pointing to tathātā (suchness) as the inconceivable ground [G] where manifestations [M] are illusory, mere names without svabhāva (inherent existence) [UGM / U2T-GM].
The best attitude is U2T-in-action: use dharmas conventionally/relatively [T1] — e.g., aggregates for mindfulness, dependent origination for insight — without absolutizing [T2], free from attachment, reification, effort, or acceptance/rejection, realizing nothing is inherently defiled/purified or attained/realized.

The section's repetitive "there is no [inherent]..." deconstructs all Buddhist categories, including cessation of links in dependent origination and fruits of the path, emphasizing that even nirvāṇa and enlightenment lack inherent attainment.
Madhyamaka interprets this as U2T-opp: opposites like arising/ceasing, defiling/purifying are co-imputed [T1], empty [T2], without absolute opposition — arising/existing/changing/ceasing without inherent arising/existing/changing/ceasing; defiling/purifying without inherent defiling/purifying.
Gross/subtle, pure/impure dharmas are mere designations, like dreams or echoes, non-arising/unceasing, so no effortful purification is needed; reality is primordially pure yet functionally engaged for compassion.
This aligns with Nāgārjuna's MMK 5 (on elements) and 25 (on nirvāṇa): no inherent elements, senses, or paths exist "in that" (ultimate), yet they operate conventionally without contradiction.
Bodhisattvas thus act without acting — teaching dependent origination [T1] while seeing no inherent ignorance/cessation [T2] — generating merit without conceit, maturing beings without inherent beings.

In essence, Section I radicalizes the Union of the Two Truths [U2T] as the true nature of all dharmas, fostering non-inherently-conceptual wisdom where saṃsāra's phenomena dissolve into nirvāṇa's peace without dualistic transition.
Madhyamaka's Middle Way shines here: use dharmas relatively without absolute use, aware of their illusory interdependence [U2T], cutting fixations and enabling effortless liberation.
This insight — nothing to attain, nothing to realize — points to suchness beyond proliferation, where even "buddha and enlightenment" are empty, empowering universal compassion free from extremes.)
.

“Śāradvatīputra,
emptiness neither arises nor ceases.
It is neither afflicted nor purified.
It neither decreases nor increases.
It is neither past, nor future, nor present.

In that which neither arises nor ceases,
is neither afflicted nor purified, neither decreases nor increases,
and is neither past, nor future, nor present,
there are no [inherent] physical forms, no feelings, no perceptions, no formative predispositions, and no consciousness.
In that, there are no  [inherent]eyes, no ears, no nose, no tongue, no body, no mental faculty, no sights, no sounds, no odors, no tastes, no tangibles, and no mental phenomena.

“In that, there is no [inherent] earth element, no water element, no fire element, no wind element, no consciousness element, and no space element. In that, there is no sensory element of the eyes, no sensory element of sights, no sensory element of visual consciousness, no sensory element of the ears, no sensory element of sounds, no sensory element of auditory consciousness, no sensory element of the nose, no sensory element of odors, no sensory element of olfactory consciousness, no sensory element of the tongue, no sensory element of tastes, no sensory element of gustatory consciousness, no sensory element of the body, no sensory element of touch, no sensory element of tactile consciousness, no sensory element of the mental faculty, no sensory element of mental phenomena, and no sensory element of mental consciousness.

“In that, there is no [inherent] ignorance, no cessation of ignorance, no formative predispositions, no cessation of formative predispositions, no consciousness, no cessation of consciousness, no name and form, no cessation of name and form, no six sense fields, no cessation of the six sense fields, no sensory contact, no cessation of sensory contact, no sensation, no cessation of sensation, no craving, no cessation of craving, no grasping, no cessation of grasping, no rebirth process, no cessation of the rebirth process, no actual birth, no cessation of actual birth, no aging and death, and no cessation of aging and death.

“In that, there is no [inherent] understanding of suffering, its origins, its cessation, and the path.

“In that, there is nothing to be attained. There is nothing to be clearly realized.
In that, there is no [inherent] one entering the stream to nirvāṇa, no fruit of entering the stream to nirvāṇa, no one destined for only one more rebirth, no fruit of being destined for only one more rebirth, no one who is no longer subject to rebirth, no fruit of not being any longer subject to rebirth, no arhat, no fruit of arhatship, no individual enlightenment, and no pratyekabuddha. In that, there is no bodhisattva and no knowledge of the path. In that, there is no buddha and no enlightenment.
(i.e. Arising, existing, changing, ceasing without arising, existing, changing, ceasing.)
(i.e. Defiling / purifying without defiling / purifying.)

[J. Engaging conventionally/relatively without engaging in absolute terms, without accepting or rejecting, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S].]

(Analysis: Section J of Chapter 2 reinforces the non-dual engagement of bodhisattvas with the perfection of wisdom (prajñāpāramitā), emphasizing a comprehensive negation of considering phenomena as either "engaged with" or "not-engaged with" — spanning aggregates (form to consciousness), sense bases (eyes to mental faculty), elements (earth to consciousness), dependent origination (ignorance to aging/death), perfections (generosity to wisdom), eighteen emptinesses, path factors (mindfulness to omniscience), and all dharmas.
From a Madhyamaka perspective, this embodies the Union of the Two Truths [U2T]: not mere appearance [T1-only], emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability, where dependently co-arisen, relatively functional phenomena [T1] are empty of inherent existence [T2], like illusions neither conjoined nor disjoined.
Bodhisattvas "engage without engaging" [U2T-in-action]: conventionally interacting with dharmas [T1] — using aggregates for analysis, perfections for practice, emptinesses for insight — without reification, attachment, effort, or absolutism [T2], neither accepting (eternalism, grasping at engagement) nor rejecting (nihilism, grasping at non-engagement).
This Middle Way awareness of interdependence (e.g., sense fields as co-arising) and emptiness cuts dualistic proliferation, realizing tathātā (suchness) where phenomena lack inherent conjunction/disjunction, fostering effortless compassion without opposing anything absolutely.

The section's repetitive structure — "they do not consider whether they are engaged... or not-engaged" — applies the tetralemma implicitly, exhausting extremes to point to non-dual reality: dharmas are not engaged/not-engaged, not both, not neither, aligning with Nāgārjuna's MMK (e.g., Chapter 25 on nirvāṇa as non-different from saṃsāra).
This is U2T-3S (union of three spheres: subject [bodhisattva], action [engaging], object [dharmas]): spheres are co-defined, interdependent [T1], yet empty [T2], without absolute acceptance/rejection.
Bodhisattvas act "without practicing it" by engaging relatively with conventional truths (e.g., path factors for maturation) while apprehending nothing inherently, free from effort or dualism — neither affirming phenomena's solidity nor denying their functionality.
This generates incommensurable merit, as "all phenomena are without conjunction or disjunction,"
revealing suchness as the ground of liberation: using dharmas compassionately [T1] without absolutizing [T2], transcending views while benefiting beings.

In essence, Section J exemplifies Madhyamaka's deconstructive praxis for realization: by not considering dualistic engagement, bodhisattvas embody U2T-in-action, acting non-dualistically in accord with reality — neither opposing nor grasping — where the world appears illusory yet workable.
This effortless Middle Way cuts fixations, pointing to tathātā beyond conceptual extremes, empowering universal awakening without inherent actor, action, or acted-upon.)
.

“Śāradvatīputra,
bodhisattva great beings who practice accordingly are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).
Even though they practice the perfection of wisdom in that manner (without practicing it),
they do not consider whether they are engaged with physical forms or not-engaged  with them.
They do not consider whether they are engaged with feelings, perceptions, formative predispositions, or consciousness, or not-engaged  with them.
They do not consider whether they are engaged with the eyes or not-engaged  with them,
and they do not consider whether they are engaged with the ears, nose, tongue, body, or the mental faculty, or not-engaged  with them.

“They do not consider whether they are engaged with sights or not-engaged  with them,
and they do not consider whether they are engaged with sounds, odors, tastes, tangibles, or mental phenomena, or not-engaged  with them.

“They do not consider whether they are engaged with the sensory element of the eyes or not-engaged  with it,
and they do not consider whether they are engaged with the sensory element of sights or the sensory element of visual consciousness, or not-engaged  with them.
They do not consider whether they are engaged with [the other sensory elements], up to and including the sensory element of the mental faculty, or not-engaged  with them.
They do not consider whether they are engaged with the sensory element of mental phenomena or the sensory element of mental consciousness, or not-engaged  with them.

“They do not consider whether they are engaged with the earth element or not-engaged  with it.
They do not consider whether they are engaged with the water element, the fire element, the wind element, the space element, or the consciousness element, or not-engaged  with them.

“They do not consider whether they are engaged with ignorance or not-engaged  with it,
and they do not consider whether they are engaged with formative predispositions, consciousness, name and form, the six sense fields, sensory contact, sensation, craving, grasping, the rebirth process, actual birth, or aging and death, or not-engaged  with them.

“They do not consider they are engaged with the perfection of generosity or not-engaged  with it,
and they do not consider whether they are engaged with the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, or the perfection of wisdom, or not-engaged  with them.

“They do not consider whether they are engaged with the emptiness of internal phenomena or not-engaged  with it,
and they do not consider whether they are engaged with the emptiness of external phenomena, the emptiness of both external and internal phenomena, the emptiness of emptiness, the emptiness of great extent, the emptiness of ultimate reality, the emptiness of conditioned phenomena, the emptiness of unconditioned phenomena, the emptiness of the unlimited, the emptiness of that which has neither beginning nor end, the emptiness of nonexclusion, the emptiness of inherent existence, the emptiness of all phenomena, the emptiness of intrinsic defining characteristics, the emptiness of nonapprehensibility, the emptiness of nonentities, the emptiness of essential nature, or the emptiness of the essential nature of nonentities, or not-engaged  with them.

“They do not consider whether they are engaged with the applications of mindfulness or not-engaged  with it,
and they do not consider whether they are engaged with the correct exertions, the supports for miraculous ability, the faculties, the powers, the branches of enlightenment, the paths, the truths of the noble ones, the meditative concentrations, the immeasurable attitudes, the formless absorptions, the eight aspects of liberation, the nine serial steps of meditative absorption, emptiness, signlessness, wishlessness, or the extrasensory powers, or not-engaged  with them.

“They do not consider whether they are engaged with all the meditative stabilities or all the dhāraṇī gateways, or not-engaged  with them.
They do not consider whether they are engaged with the ten powers of the tathāgatas, the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, or the eighteen distinct qualities of the buddhas, or not-engaged  with them.

“They do not consider whether they are engaged with all [the attainments], up to and including all-aspect omniscience, or not-engaged  with them.
In this way, Śāradvatīputra,
because all phenomena are without conjunction or disjunction,
bodhisattva great beings are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

[K. Associating conventionally/relatively without associating in absolute terms, without accepting or rejecting, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S].]

(Analysis: Section K of Chapter 2 delves into the non-dual mode of bodhisattva practice, emphasizing neither association nor disassociation with key dharmas — such as emptiness/signlessness/wishlessness with themselves, phenomena (aggregates, senses, elements, dependent origination) with time (past/future/present) or omniscience, perfections/emptinesses/path factors with omniscience, and even omniscience with buddhas/enlightenment.
From a Madhyamaka perspective, this exemplifies the Union of the Two Truths [U2T]: not privileging appearance [T1-only], emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability as tathātā (suchness). Conventionally [T1], dharmas appear dependently co-arisen, interdependent, relatively functional — e.g., aggregates with time for worldly analysis, perfections with omniscience as causal paths. Yet ultimately [T2], bodhisattvas "neither associate nor disassociate" because they "do not observe the nature" (svabhāva) of any dharma, as all are empty, non-arising, without inherent conjunction/disjunction.
This is U2T-in-action: "practicing without practicing," engaging relatively with conventional truths (e.g., using emptiness as a "great tool" for insight) without reification, attachment, effort, or absolutism, neither accepting (eternalism, associating inherently) nor rejecting (nihilism, disassociating absolutely).
The three spheres (U3S / U2T-3S) — subject (bodhisattva), action (associating), object (dharmas/omniscience) — are co-defined, co-evolving [T1], yet empty [T2], preventing dualistic views and fostering effortless compassion aligned with suchness.

The section's rhetorical questions — "In disregarding X, how could they associate or disassociate?" — deconstruct causality and temporality: no inherent link between phenomena and time (past/future/present are empty, sameness of three times via emptiness), or between causal attributes (perfections, path factors) and fruitional omniscience, as nothing is observed inherently.
Madhyamaka views this as transcending tetralemma: dharmas are not associated/disassociated, not both, not neither — avoiding extremes (ex. T1-only, T2-only, 2T, 1T] while pointing to interdependence without svabhāva [U2T].
Bodhisattvas thus act non-dualistically: relating phenomena to omniscience conventionally [T1] (e.g., perfections as skillful means for awakening) without opposing or grasping absolutely [T2], realizing "intrinsic defining characteristic" (emptiness) is itself empty, not an absolute.
This Middle Way — neither conjoining nor disjoining — cuts proliferation, enabling maturation of beings without inherent beings, generating merit without conceit (without grasping at an 'I').

In essence, Section K radicalizes non-dualism: even "associating omniscience with buddhas" is negated, as both lack observable nature, revealing tathātā beyond conceptual fabrication.
U2T-in-action here empowers bodhisattvas to engage the world compassionately [T1] while seeing no inherent associations [T2], free from effort or rejection — practicing wisdom as the ultimate tool for universal liberation without absolutizing the path or goal.)
.

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they neither associate emptiness with emptiness,
nor do they disassociate it therefrom,
and nor indeed is there engagement (or disengagement) with emptiness.
They neither associate signlessness with signlessness,
nor do they disassociate it therefrom,
and nor indeed is there engagement (or disengagement) with signlessness.
They neither associate wishlessness with wishlessness,
nor do they disassociate it therefrom,
and nor indeed is there engagement (or disengagement) with wishlessness.

If you ask why, it is because they are neither conjoined nor disjoined in emptiness.
They are neither conjoined nor disjoined in signlessness or wishlessness. 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it), they enter into emptiness, which is the intrinsic defining characteristic of all phenomena (note: emptiness is also empty, not an inherently existing characteristic; but it is a great tool).
Understanding it accordingly,
they neither associate with
nor disassociate from physical forms,
and they neither associate with
nor disassociate from feelings, perceptions, formative predispositions, or consciousness.
They neither associate with [all the other the causal and fruitional attributes and goals], up to and including all-aspect omniscience,
nor do they disassociate therefrom.
Bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they neither associate physical forms with the limits of past time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of past time.
They neither associate physical forms with the limits of future time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of future time.
They neither associate physical forms with present events,
nor do they disassociate them therefrom, because they do not observe the nature of present events.
They neither associate feelings, perceptions, formative predispositions, and consciousness with the limits of past time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of past time.
They neither associate consciousness and the other aggregates with the limits of future time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of future time.
They neither associate consciousness and the other aggregates with present events,
nor do they disassociate them therefrom, because they do not observe the nature of present events.

“They neither associate [the causal and fruitional attributes and goals], up to and including all-aspect omniscience, with the limits of past time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of past time.
They neither associate all-aspect omniscience [and the other attainments] with the limits of future time,
nor do they disassociate them therefrom, because they do not observe the nature of the limits of future time.
They neither associate all-aspect omniscience [and the other attainments] with present events,
nor do they disassociate them therefrom, because they do not observe the nature of present events. 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
owing to emptiness with respect to the sameness of the three times,
they neither associate the limit of past time with the limit of future time,
nor do they disassociate it therefrom.
They neither associate the limit of future time with the limit of past time,
nor do they disassociate it therefrom.
They neither associate present events with the limit of past or future time,
nor do they disassociate them therefrom.
They neither associate the limits of past or future time with present events,
nor do they disassociate them therefrom. 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they engage whereby
they neither associate all-aspect omniscience with the past,
nor do they disassociate it therefrom, because they do not observe the past.
In disregarding the past, how could they associate it with omniscience
or disassociate it therefrom?
They neither associate omniscience with the future,
nor do they disassociate it therefrom, because they do not observe the future.
In disregarding the future, how could they associate it with omniscience
or disassociate it therefrom?
They neither associate omniscience with present events,
nor do they disassociate it therefrom, because they do not observe present events.
In disregarding present events, how could they associate them with omniscience
or disassociate them therefrom? 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they neither associate physical forms with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of physical forms.
In disregarding physical forms,
how could they associate them with omniscience
or disassociate them therefrom?
They neither associate feelings, perceptions, formative predispositions, or consciousness with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of consciousness [or the aforementioned aggregates].
In disregarding consciousness and so forth,
how could they associate them with omniscience
or disassociate them therefrom?

“They neither associate the eyes with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of the eyes.
They neither associate the ears, the nose, the tongue, the body, or the mental faculty with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of the mental faculty [or the aforementioned sense organs].
They neither associate sights with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of sights.
They neither associate sounds, odors, tastes, tangibles, or mental phenomena with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of mental phenomena [or the aforementioned sense objects].
They neither associate the sensory element of the eyes with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of the sensory element of the eyes.
They neither associate the sensory element of sights with omniscience,
nor do they disassociate it therefrom because they do not observe the sensory element of sights.

“They neither associate the sensory element of visual consciousness with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of the sensory element of visual consciousness.
They neither associate [the other sensory elements], up to and including the sensory element of the mental faculty, with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of the sensory element of the mental faculty [and so forth].
They neither associate the sensory element of mental phenomena with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of the sensory element of mental phenomena.
They neither associate the sensory element of mental consciousness with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of the sensory element of mental consciousness.
In disregarding [all these, up to and including] the sensory element of mental consciousness,
how could they associate them with omniscience
or disassociate them therefrom?

“They neither associate the earth element, the water element, the fire element, the wind element, the space element, or the consciousness element with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [these elements, up to and including] the consciousness element.
In disregarding [all these, up to and including] the consciousness element,
how could they associate them with omniscience
or disassociate them therefrom?

“They neither associate ignorance with omniscience,
nor do they disassociate it therefrom, because they do not observe the nature of ignorance.
In disregarding ignorance,
how could they associate it with omniscience
or disassociate it therefrom?
They neither associate formative predispositions, consciousness, name and form, the six sense fields, sensory contact, sensation, craving, grasping, the rebirth process, actual birth, or aging and death with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those links, up to and including] the nature of aging and death.
In disregarding [those links, up to and including] aging and death,
how could they associate them with omniscience
or disassociate them therefrom?

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they neither associate the perfection of generosity with omniscience, (as cause and effect)
nor do they disassociate it therefrom, because they do not observe the nature of the perfection of generosity.
They neither associate the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, or the perfection of wisdom with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those perfections, up to and including] the perfection of wisdom.
In disregarding [those perfections, up to and including] the perfection of wisdom,
how could they associate them with omniscience
or disassociate them therefrom?

“They neither associate the emptiness of internal phenomena or [all the other aspects of emptiness], up to and including the emptiness of the essential nature of nonentities, with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those aspects of emptiness, up to and including] the emptiness of the essential nature of nonentities.
They neither associate the applications of mindfulness, the correct exertions, the supports for miraculous ability, the faculties, the powers, the branches of enlightenment, or the paths with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those causal attributes, up to and including] the paths.
They neither associate the truths of the noble ones, the meditative concentrations, the immeasurable attitudes, the formless absorptions, the aspects of liberation, the serial steps of meditative absorption, emptiness, signlessness, wishlessness, or the extrasensory powers with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those meditative experiences, up to and including] the extrasensory powers.
They neither associate the meditative stabilities, the dhāraṇī gateways, the ten powers of the tathāgatas, the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, or the eighteen distinct qualities of the buddhas with omniscience,
nor do they disassociate them therefrom, because they do not observe the nature of [those fruitional attributes, up to and including] the eighteen distinct qualities of the buddhas.
In disregarding [those attributes and meditative experiences, up to and including] the eighteen distinct qualities of the buddhas,
how could they associate them with omniscience
or disassociate them therefrom? 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they neither associate omniscience with the buddhas (as inherent characteristic),
nor do they disassociate it from them, because they do not observe the nature of the buddhas, nor do they observe the nature of omniscience.
In disregarding these,
how could they associate them or disassociate them?
They neither associate enlightenment with omniscience,
nor do they disassociate it therefrom, and
they neither associate omniscience with enlightenment,
nor do they disassociate it therefrom, because they do not observe the nature of enlightenment, nor do they observe the nature of omniscience.
In disregarding these,
how could they associate them or disassociate them? 

[L. Engaging conventionally/relatively without engaging in absolute terms, without accepting or rejecting conventional truths, methods, goals, extremes, relations, opposition, triads, quads…, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S]. The Middle Way free from all extremes and middle: All dharmas are beyond conditioned dualistic conceptual proliferation: not ‘this’, not ‘non-this’, not both, not neither, and there is no fifth, for whatever ‘this’ is. Ex. Not existent / non-existence / both / neither, functional / non-functional, permanent / impermanent, continuous / discontinuous, eternal / annihilated, dependent / independent, associated / non-associated, related / unrelated, empty / non-empty, different / identical, separate / united, many / one, dual / non-dual, arising / non-arising, conditioned / unconditioned, changing / unchanging, ceasing / unceasing, impure / pure, saṃsāra / nirvāṇa, past / present / future, inferior / average / superior…]

(Analysis: Section L of Chapter 2 radicalizes the non-dual praxis of bodhisattvas by negating engagement (nor non-engagement) with conceptual extremes across all dharmas — aggregates (form to consciousness) and phenomena/attributes/goals up to omniscience — viewed as entities/non-entities, permanent/impermanent, happiness/suffering, self/non-self, at peace/not, empty/not empty, with signs/without, with aspirations/without, arising/ceasing, past/present/future, stable/unstable, existent/non-existent.
From a Madhyamaka perspective, this embodies the Union of the Two Truths [U2T]: not privileging appearance [T1-only], emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability as tathātā (suchness). Conventionally [T1], dharmas appear as dependently co-arisen, interdependent, co-defined, co-evolving designations — relatively functional for analysis and compassion, enabling paths without reification. Yet ultimately [T2], bodhisattvas "do not engage nor not-engage" with these notions, as all are beyond conditioned dualistic proliferation: not 'this' (e.g., permanent), not 'non-this' (impermanent), not both, not neither (tetralemma), for whatever 'this' is — existent/non-existent, functional/non-functional, eternal/annihilated, dependent/independent, associated/non-associated, empty/non-empty, saṃsāra/nirvāṇa, etc.
This Middle Way frees from all extremes and middle, aware of U2T-3S (union of three spheres: subject [bodhisattva], action [engaging notions], object [dharmas]) as co-imputed [T1] yet empty [T2], without attachment, reification, effort, or absolutism — neither accepting (eternalism) nor rejecting (nihilism) conventional truths, methods, goals, relations, oppositions, triads, or quads.

The section extends the tetralemma to practice itself: bodhisattvas do not apprehend (nor non-apprehend) notions of practicing/not practicing, both/neither — exhausting conceptual views to reveal suchness beyond proliferation.
Madhyamaka interprets this as U2T-opp: opposites (permanent/impermanent, self/non-self) are co-defined [T1], empty [T2], without inherent opposition or resolution, pointing to dharmas as illusory displays — unborn/unceasing, unchanging, not afflicted/purified, neither inferior/average/superior nor past/present/future.
U2T-in-action manifests as "engaging without engaging": acting conventionally/relatively [T1] — using notions for teaching, e.g., impermanence for insight — without acting absolutely [T2], acting non-dualistically, without opposing extremes or apprehending anything inherently.
This effortless Middle Way, free from acceptance/rejection, aligns with reality: dharmas are "beyond... proliferation," so bodhisattvas mature beings without inherent beings, generating merit without conceit, embodying compassion in accord with tathātā [U2T-in-action].

In essence, Section L's exhaustive negations deconstruct all views, fostering non-conceptual wisdom where saṃsāra's dualities dissolve into nirvāṇa's peace without transition.
Madhyamaka's tetralemma application here — applied to existence/non-existence, arising/ceasing, etc. — reveals the groundless ground of suchness, empowering bodhisattvas to act without acting: engaging the world [T1] without grasping [T2], free from effort or dualism, for universal awakening.)
.

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not engage (nor not-engage) with the notion that physical forms are entities.
They do not engage (nor not-engage) with the notion that physical forms are nonentities.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are entities.
They do not engage (nor not-engage) with the notion that consciousness [and so forth] are nonentities.
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not engage (nor not-engage) with the notion that physical forms are permanent.
They do not engage (nor not-engage) with the notion that physical forms are impermanent.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are permanent.
They do not engage (nor not-engage) with the notion that consciousness and the other aggregates are impermanent.
They do not engage (nor not-engage) with the notion that physical forms are imbued with happiness.
They do not engage (nor not-engage) with the notion that physical forms are imbued with suffering.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are imbued with happiness.
They do not engage (nor not-engage) with the notion that consciousness [and so forth] are imbued with suffering.
They do not engage (nor not-engage) with the notion that physical forms constitute a self.
They do not engage (nor not-engage) with the notion that physical forms constitute a nonself.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness constitute a self.
They do not engage (nor not-engage) with the notion that consciousness and the other aggregates constitute a nonself.
They do not engage (nor not-engage) with the notion that physical forms are at peace.
They do not engage (nor not-engage) with the notion that physical forms are not at peace.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are at peace.
They do not engage (nor not-engage) with the notion that consciousness and the other aggregates are not at peace.
They do not engage (nor not-engage) with the notion that physical forms are empty or not empty.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are empty or not empty.
They do not engage (nor not-engage) with the notion that physical forms are with signs or without signs.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are with signs or without signs.
They do not engage (nor not-engage) with the notion that physical forms are with aspirations or without aspirations.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are with aspirations or without aspirations.
They do not engage (nor not-engage) with the notion that physical forms arise or cease.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness arise or cease.
They do not engage (nor not-engage) with the notion that physical forms are past time.
They do not engage (nor not-engage) with the notion that physical forms are future time.
They do not engage (nor not-engage) with the notion that physical forms are present events.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are past time.
They do not engage (nor not-engage) with the notion that consciousness and the other aggregates are future time.
They do not engage (nor not-engage) with the notion that consciousness and the other aggregates are present events.
They do not engage (nor not-engage) with the notion that physical forms are stable or that they are unstable.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are stable or that they are unstable.
They do not engage (nor not-engage) with the notion that physical forms are existent or that they are nonexistent.
They do not engage (nor not-engage) with the notion that feelings, perceptions, formative predispositions, and consciousness are existent or that they are nonexistent.
They do not engage (nor not-engage) with the notions that [all phenomena, attributes, and goals], up to and including all-aspect omniscience, are [all the notions mentioned up to] existent or that they are nonexistent.

“When they practice the perfection of wisdom (without practicing it),
they do not apprehend (nor non-apprehend) the notion that they are practicing.
They do not apprehend (nor non-apprehend) the notion that they are not practicing.
They do not apprehend (nor non-apprehend) the notion that they are both practicing and not practicing.
They do not apprehend (nor non-apprehend) the notion that they are neither practicing nor not practicing.

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

[M. Practicing conventionally/relatively without practicing in absolute terms, without accepting or rejecting, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S]. Practicing this way because this is the natural thing to do, because it is in accord with reality as it is, without inherent doer, doing and result / goal.]

(Analysis: Section M of Chapter 2 highlights the non-purposeful, non-dual practice of bodhisattvas in the perfection of wisdom (prajñāpāramitā), negating that they practice (or not-practice) for any specific sake — whether perfections (generosity to wisdom), emptinesses, irreversibility, maturation of beings, refining buddhafields, path factors (mindfulness to extrasensory powers), real nature, or even divine clairvoyance and cessation of contaminants.
From a Madhyamaka viewpoint, this embodies the Union of the Two Truths [U2T]: not mere appearance [T1-only], emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability as tathātā (suchness). Conventionally [T1], bodhisattvas engage with methods and goals as dependently co-arisen, relatively functional tools — e.g., perfections for ethical conduct, extrasensory powers for insight — maturing beings and refining fields interdependently. Yet ultimately [T2], they "do not practice for the sake of" anything, as they "do not discern differences, details, or distinctions," realizing all dharmas empty of inherent doer (bodhisattva), doing (practice), and result/goal (omniscience, nirvāṇa).
This is U2T-in-action: "practicing without practicing," acting conventionally/relatively without acting absolutely, without attachment, reification, effort, or absolutism — neither accepting (eternalism, grasping at purposes) nor rejecting (nihilism, abandoning methods) — aware of U2T-3S (union of three spheres: subject [practitioner], action [practicing], object [perfections/emptinesses]) as co-defined [T1] yet empty [T2].
Such effortless alignment with reality arises naturally, as "the natural thing to do," without inherent causality or goal, fostering compassion without opposition.

The section's rhetorical negation — "they do not practice... for the sake of" — and question ("since they do not observe the perfection of wisdom, how could they apprehend...") underscore Madhyamaka's deconstruction: no inherent differentiation/characterization, perceiving/apprehending without inherent perceiving/apprehending, as dharmas lack svabhāva (inherent existence).
Bodhisattvas engage without engaging, discerning without discerning — conventionally using methods [T1] (e.g., wisdom for cessation of contaminants) while seeing no absolute distinctions [T2], free from tetralemma extremes (practicing/not-practicing, both/neither; or T1-only, T2-only, both/2T, neither/1T).
This Middle Way, without accepting/rejecting methods/goals, realizes suchness where saṃsāra's practices dissolve into nirvāṇa's non-duality, generating merit without conceit or effortful striving — simply in accord with the Union of interdependence [T1] and emptiness [T2] [U2T].

In essence, Section M portrays practice as spontaneous harmony with tathātā: no inherent "for the sake of" because nothing is observed inherently, empowering bodhisattvas to benefit beings without reifying doer/doing/result [U2T-3S].
U2T-in-action manifests as natural, non-dual activity — engaging the world [T1] without grasping [T2] — cutting fixations and embodying ultimate freedom.)
.

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not practice (or not-practice) the perfection of wisdom for the sake of the perfection of generosity.
They do not practice (or not-practice) the perfection of wisdom for the sake of the perfection of ethical discipline, the perfection of tolerance, the perfection of perseverance, the perfection of meditative concentration, or the perfection of wisdom.
They do not practice (or not-practice) the perfection of wisdom for the sake of [the aspects of emptiness], from the emptiness of internal phenomena up to and including the emptiness of the essential nature of nonentities.
They do not practice (or not-practice) the perfection of wisdom for the sake of nonarising emptiness or nonceasing emptiness.
They do not practice (or not-practice) the perfection of wisdom for the sake of the level at which progress has become irreversible.
They do not practice (or not-practice) the perfection of wisdom for the maturation of beings or for the refining of the buddhafields.
They do not practice (or not-practice) the perfection of wisdom for the sake of the applications of mindfulness, the correct exertions, the supports for miraculous ability, the faculties, the powers, the branches of enlightenment, or the noble eightfold path.
They do not practice (or not-practice) the perfection of wisdom for the sake of the truths of the noble ones, the meditative concentrations, the immeasurable attitudes, the formless absorptions, the eight aspects of liberation, the nine serial steps of meditative absorption, emptiness, signlessness, wishlessness, or the extrasensory powers.
They do not practice (or not-practice) the perfection of wisdom for the sake of the meditative stabilities or the dhāraṇī gateways.
They do not practice (or not-practice) the perfection of wisdom for the sake of the ten powers of the tathāgatas, the four fearlessnesses, the four kinds of exact knowledge, great loving kindness, great compassion, or the eighteen distinct qualities of the buddhas.
They do not practice (or not-practice) the perfection of wisdom for the sake of the real nature, the realm of phenomena, or the very limit of reality.

If you ask why, bodhisattva great beings who practice the perfection of wisdom (without practicing it), do not discern differences, details, or distinctions with respect to anything at all.
(i.e. Differentiating / characterizing without differentiating / characterizing.)

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).
(i.e. Engaging without engaging.)

“They do not practice (or not-practice) the perfection of wisdom for the sake of divine clairvoyance.
They do not practice (or not-practice) the perfection of wisdom for the sake of divine clairaudience, knowledge of the minds of others, recollection of past lives, aspects of miraculous ability, or the knowledge that contaminants have ceased.
(i.e. Practicing without practicing.)

If you ask why, when they practice the perfection of wisdom (without practicing it), since they do not observe the perfection of wisdom, how could they apprehend the extrasensory powers in all their aspects, let alone [the notion of] a bodhisattva!
(i.e. perceiving / apprehending without perceiving / apprehending.)

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

[N. Thinking conventionally/relatively without thinking in absolute terms, without accepting or rejecting, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the three spheres [U3S / U2T-3S]. The Middle Way: There is nothing to accept / seek / do / affirm / add in absolute terms, nothing to reject / abandon / not-do / negate / subtract in absolute terms, nothing to change / improve / purify in absolute terms, just conventionally, relatively, temporarily if it helps on the path.]

(Analysis: Section N of Chapter 2 explores the non-conceptual mindset of bodhisattvas practicing the perfection of wisdom (prajñāpāramitā), negating intherent thoughts — such as using miraculous abilities to serve infinite buddhas, listen to teachings, understand minds, recollect lives, see deaths/rebirths, or liberate beings — and highlighting spontaneous benefits: protection from māras/regression, elimination of defects, manifestation of meditative stabilities/dhāraṇīs/exact knowledge, non-separation from buddhas, and loving kindness toward all.
From a Madhyamaka perspective, this embodies the Union of the Two Truths [U2T]: not mere appearance [T1-only], emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability as tathātā (suchness). Conventionally [T1], bodhisattvas think/act in ways that appear functional — e.g., aspiring to serve buddhas, liberate beings via extrasensory powers — as dependently co-arisen, interdependent methods for compassion and maturation. Yet ultimately [T2], they "do not think" in inherent dualistic terms, as nothing is inherently conjoined/disjoined, encountered/not encountered, awakening/not awakening, different/identical, detailed/undetailed, comprehended/not comprehended — beyond tetralemma extremes (not 'this' [e.g., awakening], 'non-this' [non-awakening], both, or neither; or not T1-only, T2-only, both/2T, or neither/1T).
This is U2T-in-action: "thinking without thinking," engaging relatively with conventional truths (e.g., perceiving all as primordially pure, buddhas teaching suchness) without absolutizing [T2], without attachment, reification, effort, or acceptance/rejection — aware of U2T-3S (union of three spheres: subject [bodhisattva], action [thinking/aspiring], object [buddhas/beings/methods]) as co-defined [T1] yet empty [T2].
Such natural accord with reality arises without inherent doer/doing/result, as "the natural thing to do," fostering effortless benefits like protection and fulfillment, without opposing anything absolutely.

The section's negations extend to core views: no thoughts of conjunction/disjunction (Middle Way free from associated/non-associated, related/unrelated), awakening to the realm of phenomena (awakening without awakening, as "the realm does not manifestly awaken to itself"), differences (not different/identical/both/neither from phenomena), detailing (differentiating without differentiating), or comprehending (knowing without knowing, perceiving without perceiving) — because "they do not observe anything at all," and no engagement with notions like empty/not empty.
Madhyamaka interprets this as transcending proliferation: dharmas (saṃsāra/nirvāṇa, past/present/future, impure/pure) are beyond extremes — neither arising/ceasing, conditioned/unconditioned, changing/unchanging — empty yet functional illusions.
Bodhisattvas thus act in the Middle Way: nothing to accept/seek/do/affirm/add absolutely (e.g., no effortful liberation), nothing to reject/abandon/not-do/negate/subtract absolutely (e.g., no rejecting worldly activities), nothing to change/improve/purify absolutely — just conventionally/relatively/temporarily if helpful on the path, like imbuing beings with loving kindness [T1] without inherent beings [T2].
This non-dual awareness — spontaneously dispelling afflictions, manifesting qualities — aligns with suchness, generating protection/merit without conceit or striving.

In essence, Section N portrays practice as harmonious non-action in tathātā: benefits (e.g., no obstacles, pleasing buddhas) arise naturally from accord with U2T, without inherent causality or goal-seeking.
U2T-in-action manifests as effortless engagement — thinking relatively about service/liberation [T1] without absolute thoughts [T2] — cutting fixations, embodying the Middle Way where all is primordially pure, and awakening is non-manifest, for universal benefit without duality.)
.

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not think,
‘I, being secure in the supports for miraculous ability, should serve, respect, honor, and worship all the lord buddhas, as many as there are, who are present in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā.’
Nor do they think,
‘I should serve, respect, honor, and worship all the lord buddhas, as many as there are, who are present in the world systems of each of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, along with the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā.’
Nor do they think,
‘I should listen with divine clairaudience to whatever teachings the lord buddhas are giving.
I should understand with my mind the minds of the beings inhabiting those world systems.
I should recollect their past lives.
I should see with divine clairvoyance their death, transmigration, rebirth, and series of former lives.
I should enable countless, inestimable beings to pass into final nirvāṇa!’ 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

.

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
even māras who seek to intrude and cause them disturbance would find no such opportunity.
All mundane and supramundane activities, as many as they are, will be spontaneously accomplished, and harmoniously fulfilled, without requiring further investigation.
All mundane afflicted mental states that there are will also be dispelled.
All lord buddhas who are present in the world systems of the eastern direction, numerous as the grains of sand of the river Gaṅgā, will also protect those bodhisattva great beings, lest they regress to the level of the śrāvakas or the level of the pratyekabuddhas.
The gods of Caturmahā­rāja­kāyika and Trayastriṃśa, the gods of Yāma, Tuṣita, Nirmāṇarata, and Para­nirmita­vaśa­vartin, along with the gods of Brahmakāyika, and the gods of Brahmapurohita, Brahma­pariṣadya, Mahābrahmā, Ābha, Parīttābha, Apramāṇābha, Ābhāsvara, Śubha, Parīttaśubha, Apramāṇaśubha, Śubhakṛtsna, Bṛhat, Parīttabṛhat, Apramāṇabṛhat, Bṛhatphala, Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha will also protect those bodhisattva great beings, lest certain obstacles occur.
All the physical defects that they may have will also be completely eliminated in that very lifetime.

If you ask why, it is because bodhisattva great beings embrace all beings with loving kindness.
(i.e. It is because they act more and more in accord with reality as it is as pointed out by the Union of the Two Truths [U2T], the Union of the three spheres  [U3S / U2T-3S] (ex. Union self and others), the Union of opposites [Uopp / U2T-opp].)

“All the lord buddhas who are present in the world systems of each of the southern, western, northern, northeastern, southeastern, southwestern, and northwestern directions, along with the nadir and the zenith, numerous as the grains of sand of the river Gaṅgā, will also protect those bodhisattva great beings lest they regress to the level of the śrāvakas or the level of the pratyekabuddhas. The gods of Caturmahā­rāja­kāyika and Trayastriṃśa, the gods of Yāma, Tuṣita, Nirmāṇarata, and Para­nirmita­vaśa­vartin, along with the gods of Brahmakāyika, and the gods of Brahmapurohita, Brahma­pariṣadya, Mahābrahmā, Ābha, Parīttābha, Apramāṇābha, Ābhāsvara, Śubha, Parīttaśubha, Apramāṇaśubha, Śubhakṛtsna, Bṛhat, Parīttabṛhat, Apramāṇabṛhat, Bṛhatphala, Avṛha, Atapa, Sudṛśa, Sudarśana, and Akaniṣṭha will also protect those bodhisattva great beings lest certain obstacles occur. All the physical defects that they may have will also be completely eliminated in that very lifetime.

If you ask why, it is because bodhisattva great beings imbue all beings with loving kindness.

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
the meditative stabilities, the dhāraṇī gateways, and the gateways of the kinds of exact knowledge, including inspired speech, will manifest to them without great difficulty.
Wherever they are reborn, they will please the tathāgatas, arhats, completely awakened buddhas.
They will never be separated from those lord buddhas until they attain consummate buddhahood in unsurpassed, complete enlightenment.
(i.e. Perceiving all dharmas as primordially pure, as Buddhas continually teaching the true nature of reality as it is (tathātā, suchness).)

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not think,
‘Is there any phenomenon conjoined or disjoined with other phenomena?
Is there any such phenomenon that I will encounter or not encounter?’
(i.e. The Middle Way free from all extremes and middle: All dharmas are beyond conditioned dualistic conceptual proliferation: not ‘this’, not ‘non-this’, not both, not neither, and there is no fifth, for whatever ‘this’ is. Ex. Not existent / non-existence / both / neither, functional / non-functional, permanent / impermanent, continuous / discontinuous, eternal / annihilated, dependent / independent, associated / non-associated, related / unrelated, empty / non-empty, different / identical, separate / united, many / one, dual / non-dual, arising / non-arising, conditioned / unconditioned, changing / unchanging, ceasing / unceasing, impure / pure, saṃsāra / nirvāṇa, past / present / future, inferior / average / superior…)

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not think,
‘Will I manifestly awaken to the realm of phenomena or will I not?’
(i.e. Awakening without awakening.)

If you ask why, the realm of phenomena does not manifestly awaken to the realm of phenomena. There is no manifest awakening. There will be no manifest awakening. 

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not observe anything at all that is different from the realm of phenomena.
(i.e. Not different, not identical, not both, not neither.)

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not detail the realm of phenomena in terms of phenomena.
(i.e. Differentiating without differentiating.)

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not think,
‘Will I comprehend the realm of phenomena, or will I not comprehend it?’
(i.e. Knowing without knowing.)

This is because they do not observe anything at all by which anything could be comprehended, and also because they do not engage (nor not-engage) with the notion that the realm of phenomena is empty, nor do they engage with the notion that it is not empty.
(i.e. Perceiving without perceiving.)

[O. Union of the Two Truths – Uniting conventionally/relatively without uniting the two truths in absolute terms, associating conventionally/relatively without associating in absolute terms, without accepting or rejecting them, without attachment, reification, effort or absolute, aware of the interdependence and emptiness of the two truths [U2T-2T]. They are not different / separate / multiple / dual, not identical / united / one / non-dual, not both, not neither. They are inseparable, dependently co-arisen, interdependent, co-defined, co-evolving, co-imputed by the mind, relatively functional, mere designations, conventional truths, thus both empty of inherent existence, never absolute / ultimate; like illusions, reflections, mirages, dreams, echos, ‘there, yet not there’; not to be accepted or rejected in absolute terms; to be used conventionally without using them in absolute terms, without attachment, reification, effort or absolute. That is the Middle Way free from all extremes and middle like: dependent origination only (realism), emptiness only (nihilism), both truths together and in opposition (dualism), neither of them (monism).]

(Analysis: Section O of Chapter 2 articulates the supreme "union" (yoga) of bodhisattvas with the perfection of wisdom (prajñāpāramitā) as a non-dual engagement [U2T] with appearance [T1] and emptiness [T2], where they neither associate phenomena (aggregates, senses, sensory elements, attributes up to omniscience) with emptiness nor emptiness with them — neither conjoining/one nor disjoining/two, as "this union of appearance and emptiness is supreme union [U2T]."
From a Madhyamaka perspective, this exemplifies the Union of the Two Truths [U2T]: not mere conventional appearance [T1-only], ultimate emptiness [T2-only], dual truths in opposition [2T], or a transcendental absolute [1T], but their inconceivable inseparability as tathātā (suchness). Conventionally [T1], phenomena and emptiness appear co-arisen, interdependent, co-defined, co-evolving — relatively functional for practice, maturation of beings, refining buddhafields, and attaining buddha-qualities (ten powers, fearlessnesses, etc.) without regression. Yet ultimately [T2], bodhisattvas engage without engaging [U2T-in-action], as beings/phenomena are "non-arising," "non-apprehensible," "void," "without inherent existence," "without essential nature" — not different/separate/multiple/dual from emptiness, not identical/united/one/non-dual, not both, not neither (tetralemma).
This U2T-2T (union of the two truths about the two truths themselves) reveals them as illusory designations, "there yet not there," to be used conventionally [T1-2T] without absolutizing [T2-2T], without attachment, reification, effort, or acceptance/rejection — surpassing lesser unions (concomitance, association, contact, relation, opposition) as the "best, supreme, highest" Middle Way free from extremes like dependent origination only (realism / T1-only), emptiness only (nihilism / T2-only), both in opposition (dualism / 2T), or neither (monism / 1T).

The section stresses that bodhisattvas "do not think" of practicing/not practicing, being prophesied, refining fields, maturing beings, or attaining enlightenment, as they perceive no inherent self/beings/life forms arising/ceasing — practicing "based on [the truth that] beings are non-arising" and empty.
Madhyamaka views this as U2T-in-action: thinking/acting relatively [T1] (e.g., imbuing beings with loving kindness, achieving qualities) without absolute thoughts [T2], aware of U2T-3S (union of three spheres: subject [bodhisattva], action [uniting/associating], object [emptiness/phenomena]) as co-imputed [T1] yet empty [T2], without inherent doer/doing/result.
No details are distinguished "in the realm of phenomena," as nothing to accept/seek/affirm/add absolutely (e.g., no grasping at union), nothing to reject/abandon/negate/subtract absolutely (e.g., no disjoining), nothing to change/improve/purify absolutely — just conventionally if helpful, aligning naturally with suchness.
This effortless praxis dispels miserliness, agitation, etc., without opposition, generating supreme merit and prophetic declaration toward buddhahood.

In essence, Section O portrays the "union of phenomena with emptiness" as the pinnacle of non-dual realization [U2T / U2T-in-action], where saṃsāra's phenomena and nirvāṇa's emptiness are inseparable illusions — neither associated nor disassociated — empowering bodhisattvas to benefit all without inherent all, free from proliferation and views.
This Middle Way harmony with tathātā transcends all modes, embodying ultimate compassion without duality or effort.)
.

Śāradvatīputra,
bodhisattva great beings who practice in that manner are said to engage (without engaging) with the perfection of wisdom (and with the world / conventional truths, without accepting or rejecting [U2T-in-action]).

“Moreover, Śāradvatīputra,
when bodhisattva great beings practice the perfection of wisdom (without practicing it),
they do not associate physical forms with emptiness,
nor do they associate emptiness with physical forms.
They do not associate feelings, perceptions, formative predispositions, or consciousness with emptiness,
nor do they associate emptiness with consciousness [or the other aggregates].
They do not associate the eyes with emptiness,
nor do they associate emptiness with the eyes.
They do not associate the ears, nose, tongue, body, or mental faculty with emptiness,
nor do they associate emptiness with the mental faculty [or the other sense organs].
They do not associate sights with emptiness,
nor do they associate emptiness with sights.
They do not associate sounds, odors, tastes, tangibles, or mental phenomena with emptiness,
nor do they associate emptiness with mental phenomena [or the other sense objects].

“They do not associate the sensory element of the eyes with emptiness,
nor do they associate emptiness with the sensory element of the eyes.
They do not associate the sensory element of sights with emptiness,
nor do they associate emptiness with the sensory element of sights.
They do not associate the sensory element of visual consciousness with emptiness,
nor do they associate emptiness with the sensory element of visual consciousness.
They do not associate the sensory element of the ears, the sensory element of sounds, the sensory element of auditory consciousness, the sensory element of the nose, the sensory element of odors, the sensory element of olfactory consciousness, the sensory element of the tongue, the sensory element of tastes, the sensory element of gustatory consciousness, the sensory element of the body, the sensory element of touch, the sensory element of tactile consciousness, or the sensory element of the mental faculty with emptiness, nor do they associate emptiness with the sensory element of the mental faculty [and so forth].
They do not associate the sensory element of mental phenomena with emptiness,
nor do they associate emptiness with the sensory element of mental phenomena.
They do not associate the sensory element of mental consciousness with emptiness,
nor do they associate emptiness with the sensory element of mental consciousness.