The distinctive quality of the Shaku-makaen-ron(釈摩訶衍論), an anonymous commentary on the Daijo-kishin-ron(大乗起信論)is that it presents a unique concept of Funi-makaen(不二摩訶衍), "non-dual Mahayanic reality." In this paper we examine why the author of the treatise introduced such a notion of reality superfluously ; we do so by comparing it with two preceding commentaries on the Daijo-kishin-ron, that is, Kaido-sho(海東疏), by Gangyo(元暁), and the Kishinlongiki(起信論義記), by Hozo(法蔵). The author of the Daijo-Kishin-ron bases Mahayana Buddhism on the concept of shujo-shin(衆生心, "the mind of liveing beings"). He provides two phrases in explanation. The first is「是心真如相即示摩訶衍体故」. This means, literally, that "the mind of living beings" constitutes the ground of Mahayana Buddhism because it is, in its essential aspect(心真如門), the very substance of the Mahayanic world. We find no difference between Gangyo and Hdzo with regard to their understanding of this phrase. The second phrase is「是心生滅因縁相能示摩訶衍自体相用故」. Gangyo and Hozo interpret this phrase differently. Gangyo understands this phrase to meen that "the mind of living beings", in its aspect of phenomenal existences(心生滅門), manifests itself in the attributes(相)and the activities(用)of the substance(体)of the Mahayanic world. On the other hand, Hozo undersatnds this mind, in its aspect of phenomenal existences, to manifest itself in the phases of the substances(体), the attributes(相)and the activities(用)of the Mahayanic world. From this difference in understanding berween them, we observe severel facts. Gangyo takes the substance of "the mind of living beings" in its essential aspect, as the original reality from which the individual existences of living beings emanate. On the contrary, Hozo wishes to express, through introducing the concept of the substance(体)into the aspect of phenomenal existences, his own understanding of the concept of reality-that the original reality such as that indicated by Gangyo is, at the same time, inherent in each of all living beings in its undivided completeness. We presume that the author of Shaku-makaen-ron presented the concept of Funi-makaen so as to confirm that the transcendental "mind of living beings," as indicated by Gangyo in its aspect of essence and by Hozo's concept of the mind which is inherent in each of all living beings, constitute one and the same shujo-shin.
