楞伽阿跋多羅寶經註解 1.565

1.565

「如是大慧！觀牛有角故，兔無角。大慧！又牛角者析為微塵，又分別微塵剎那不住，彼何所觀故而言無耶？若言觀餘物者，彼法亦然。」

"So it is, Mahāmati: because one observes that an ox has horns, a hare has no horns. Mahāmati, further, when an ox's horn is broken down into minute dust particles, and those dust particles are further discriminated as not abiding for a kṣaṇa, what does one observe so as to speak of nonexistence? If one says that one observes other things, that dharma is also like this."