法華經普門品，無盡意菩薩奉佛勅以珍寶之瓔珞供養觀世音菩薩，觀世音菩薩不肯受之。天台解之云若約事而解，則無盡意奉佛命為供養，我未奉命，何可輒受，若就理而解，則是不受三昧廣大之用也。觀音義疏下曰：「不肯受者，事解者，無盡意奉命供養，我未奉命，那忽輒受，亦是事須遜讓。觀解者，不受三昧廣大之用，故無所受。」秘略要鈔九曰：「不受三昧者，畢竟空也，以一心三觀而空無不徧，即空之故不受有，即假之故不受空，即中之故不受二邊，雙照空假之故，亦不受中道。此非但空（藏通二教），非次第空（別教），正是圓空（圓教）也。此謂之不受三昧。
In the Lotus Sutra, cap. 25, the bodhisattva 無盡意 obeying the Buddha's command, offered Guanyin a jewel-garland, which the latter refused saying he had not received the Buddha's command to accept it. This attitude is attributed to his 不受 samādhi, the samādhi of 畢竟空 utter 'voidness', or spirituality.