楞伽阿跋多羅寶經註解 4.106

4.106

色即無常，謂此即是形處無常。非四大，謂非四大種性。若是大種亦無常者，於俗數言說有違有墮，違則非俗、墮則乖真，進退俱失，皆非正論。又言世俗言說非性者，是結前過。世論，即彼外道盧伽耶見，以彼妄見諸法但有言說，無自性相也。

'Form is itself impermanent' means that this is the impermanence of shape and location. 'Not the four great elements' means it is not the nature of the four great elements. If the great elements were also impermanent, it would contradict and fall away from the discourse of worldly convention: contradicting it, it would not be worldly; falling away from it, it would run contrary to truth. Moving forward or backward, both are lost, neither being correct doctrine. Furthermore, saying 'if worldly discourse is not their nature' concludes the preceding error. 'Lokāyata' is the Lokāyata view of those tīrthikas, because they falsely see all dharmas as having only discourse, lacking their own nature and characteristics.