注大乘入楞伽經 7.66

7.66

圍陀論師計梵天能生一切是能覺，萬物為所覺。伊賒那論師所計一切從伊賒生，物是無常而彼是常，謂不見能所、不起分別，名得涅槃。

The Veda theorists posit that Brahmā can generate everything and is the perceiver, while the ten thousand things are the perceived. The Īśāna theorists posit that everything is generated from Īśāna; things are impermanent whereas he is permanent, and they claim that not seeing the perceiver and perceived, and not giving rise to discrimination, is called attaining nirvāṇa.