大般涅槃經疏 28.22

28.22

「我又一時為跋波」下，第十二爭論有造色無造色。毘曇定有，因四大故有形顯等色。《成論》則無。文即為二：初明有者又為二：初明能造之四大；「譬如因鏡」下，第二出青黃等是所造色，輕重澁滑是所造之觸。次明無造，文極略不廣者，以就事為言，多因四大則有造義，故不廣明無。

From "Again, at one time, for the sake of Vāppa" below, this is the twelfth debate, on whether there is derived matter or no derived matter. The Abhidharma definitely asserts that it exists: because of the four great elements, there are shape, color, and other matter. The *Tattvasiddhi-śāstra* holds that it does not exist. The text has two parts. The first, clarifying that it exists, has two parts: first clarifying the four great elements that are able to create; from "Just as, based on a mirror" below, the second points out that blue, yellow, and so forth are the created matter, and lightness, heaviness, roughness, and smoothness are the created tangibles. Next, it clarifies that there is no created matter; the text is extremely brief and not extensive because, speaking in terms of phenomena, there is mostly the sense of creation based on the four great elements, so it does not extensively explain that it is absent.