Diamond Sūtra 21

Bhagavat said: ‘What do you think, O Subhhti, does the Tathâgata think in this wise: The Law has been taught by me’ Subhati said: ‘Not indeed, O Bhagavat, does the Tathagata think in this wise: The Law has been taught by me.’ Bhagavat said: ‘If a man should say that the Law has been taught by the Tathâgata, he would say what is not true; he would slander me with untruth which he has learned. And why? Because, O Subhiti, it is said the teaching of the Law, the teaching of the Law indeed. O Subhiti, there is nothing that can be perceived by the name of the teaching of the Law.’

After this, the venerable Subhuti spoke thus to the Bhagavat: ‘Forsooth,O Bhagavat, will there be any beings in the future, in the last time, in the last moment, in the last 500 years, during the time of the decay of the good Law, who, when they have heard these very Laws, will believe’ Bhagavat said: ‘These, O Subhhti, are neither beings nor no-beings. And why? Because, O Subhati, those who were preached as beings, beings indeed, they were preached as no-beings by the Tathagata, and therefore they are called beings.’