大般涅槃經疏 31.10

31.10

「如說虛空可作」下，第五破空是作法，亦先牒執、次破之。今時數論等各計穿地斫樹等悉皆得空，並是作空。

From "As when it is said that space can be made..." onward is the fifth, refuting [the view that] space is a conditioned dharma, which also first cites the attachment and next refutes it. At present, the Abhidharma and Treatises masters and others each hypothesize that digging the earth, felling trees, and the like all obtain space, all of which are [viewed as] making space.