楞伽阿跋多羅寶經註解 4.104

4.104

形處即形狀，乃四大造色不壞者，外道計此能造所造至竟不壞。至竟猶極也、盡也，謂分析造色至於微塵猶不可壞。但觀察滅壞形狀長短等見，不壞能造所造色體，此乃俗數言語，故云「墮在數論」也。

'Shape and location' means form and appearance. As for the non-perishing of the four great elements and created form: the tīrthikas postulate that this creating and created do not perish even to the ultimate. 'To the ultimate' is like reaching the limit or exhausting; it means that breaking down created form even to subtle dust still cannot destroy it. It merely observes the destruction of views such as shape and length, without destroying the substance of the creating and created form. These are the words of worldly convention; hence it says 'this falls into the Sāṃkhya.'