楞伽阿跋多羅寶經註解 4.103

4.103

「彼形處壞無常者，謂四大及造色不壞，至竟不壞。大慧！竟者，分析乃至微塵觀察壞。四大及造色形處異見長短不可得，非四大。四大不壞，形處壞現，墮在數論。」

'As for that impermanence of the destruction of shape and location: the four great elements and created form do not perish; they do not perish even to the ultimate. Mahāmati! "Ultimate" means examining destruction by breaking down even to subtle dust. The differing views of shape and location of the four great elements and created form as long or short cannot be obtained; they are not the four great elements. The four great elements do not perish, while the destruction of shape and location appears; this falls into the Sāṃkhya.'