仁王經疏 2.332

2.332

問：成眾生具三聚，謂色、心及不相應。如何不說不相應法？解云：依色心上假立諸不相應，是假非實，就實說故但說心。又解：大乘諸教不同。如梁朝《攝大乘》云「諸有為法不出色心（勘《密嚴經》、《百法論》引經說不相應）。」

Question: The formation of a sentient being possesses three categories, namely matter, mind, and non-concomitant [formations]. Why does it not speak of non-concomitant dharmas? It is explained: based upon matter and mind, the various non-concomitants are nominally posited; they are designations and not real; speaking in terms of the real, it only speaks of mind. Another explanation: the various teachings of the Mahāyāna differ. For example, the Liang dynasty Mahāyānasaṃgraha says: “All conditioned dharmas do not go beyond matter and mind.” (Examine the Ghanavyūha-sūtra and the Treatise on the Hundred Dharmas quoting sūtras that speak of the non-concomitants).