There are 2 levels of surrender: First level pertains to the transcendence of the “self”, second level require one to transcend the notion of there is a  fixed “teaching”, to be followed towards the ultimate reality.

The second level of transcendence, requires a solid work in the first level before it can mean anything.  Otherwise, one would run into the erroneous conclusion that one need not follow any teaching towards reality.

Therefore the Buddha said in this Sutra “法尚应舍，何况非法（even teachings should be surrendered, let alone non-teachings)“.  First, surrender our attachments to the “self” and its various patterns (as will be explained in the rest of this sutra), then, surrender the attachment to the notion of a “fixed permanent teachings”, like what being presented in this Sutra.  Such is the teaching of this section.

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须菩提！如来悉知悉见，是诸众生得如是无量福德。
何以故？是诸众生无复我相、人相、众生相、寿者相。无法相，亦无非法相。
何以故？是诸众生若心取相，即为著我人众生寿者。
若取法相，即著我人众生寿者。何以故？
若取非法相，即著我人众生寿者，
是故不应取法，不应取非法。
“Subhuti, the Tathagata knows and sees all; these living beings will thus acquire immeasurable merits.
Why? (Because) they will have wiped out false notions of an ego, a personality, a being and a life, of Dharma and Not-Dharma.
Why? (Because) if their minds grasp form (laksana), they will (still) cling to the notion of an ego, a personality, a being and a life.
If their minds grasp the Dharma, they will (still) cling to the notion of an ego, a personality, a being and a life. Why?
(Because) if their minds grasp the Not-Dharma, they will (still) cling to the notion of an ego, a personality, a being and a life.
Therefore, one should not grasp and hold on to the notion of Dharma as well as that of Not-Dharma.

以是义故，如来常说：汝等比丘，知我说法，如筏喻者，法尚应舍，何况非法。
“This is why, the Tathagata always said: Ye Bhiksus, should know that the Dharma I expound is likened to a raft. Even the Dharma should be cast aside; how much more so the Not-Dharma?

The Dao moves in reverse direction; and runs through those humble.

-> Ordinary people invest their energy in their “self”, which claim credits from reality about what is happening.  The process reverses when we surrender attachment to our selves, and align our live to the universal Dao.  When this process starts, Dao starts to move and run in our live.

Things born out of manifest, manifest born out of unmanifest.

-> From unconscious arises consciousness (the waking up of the “self”), from consciousness arises the perception of the entire world.

Discussion of Ch40:

When we align our intention to Dao or to Truth, the entire universe starts to guide us towards it.  The less we are addicted to our selves, the more humble we are, and better the Dao can run through us.

As we start to pay attention to our “self”, we begin to see the nature of it, including how it arises, and how it relates to the perceptive world.  Then we are in position to continue its dominance or to reverse the process through surrender.

Bilingual text of Ch40: https://www.lisiming.net/ddj34-52/