窺基《說無垢稱經疏》是玄奘《維摩詰經》譯本（《說無垢稱經》）的注疏，代表著唯識學派對於《維摩詰經》的理解。在《說無垢稱經疏》中，可以看到窺基賦予《說無垢稱經》空義三性的內涵，並且在這些三性的注釋中亦可看到窺基有意地曲解玄奘、羅什的譯文，來達成其三性的注釋。從《說無垢稱經疏．序品》中三性的注釋以及〈序品〉中玄奘「有趣、無趣」譯文的考察，可以發現窺基這些偏離經文內涵的三性注釋來自於窺基重新賦予《說無垢稱經》中三解脫門三性的內涵，將《說無垢稱經》的空義轉化成三性之故，並藉此奠立《說無垢稱經》空義上唯識三性的根本性。

Kuiji（窺基）’s commentary is the one on the Vimalakīrtinirdeśa（ 《維摩詰經》） which translated by Xuanzang（玄奘）and shows the Yogācāra School how to comprehend the Sūtra. In the commentary, there are some exegeses of “three natures”（ trisvabhāva, 三性）which were interpreted by Kuiji misunderstanding Xuanzang and Kumārajīva（羅什）’s translations intentionally. After investigating those exegesis in the fi rst chapter of Kuiji’s commentary and Xuanzang’ translation of āgati, it shows that because Kuiji transformed the concept “emptiness” in the Vimalakīrti-nirdeśa into the concept “three natures” through redefi ning the concept “three gates of liberation”（trīni vimoksa-mukhāni, 三解脫門）and he want to found Yogācāra School’s viewpoint in the Sūtra strongly, his exegeses have different meanings from Xuanzang and Kumārajīva’ translations.