首楞嚴義疏注經 3.260

3.260

此下依理推破。此二句根境相即也，今汝若許觸能生識，觸則有知，與身何異？應可身亦名觸、觸亦名身，俱有知故。應立量云：汝之身根定觸所攝，以有知故，如所執觸。汝所執觸定身根攝，以有知故，如汝身根。斯則觸既生識，遂令相即也。

From here on, it refutes by deducing from the principle. These two sentences indicate that faculty and object are mutually identical. Now, if you grant that touch can produce consciousness, touch then has cognition; how would it differ from the body? The body should also be named touch, and touch should also be named body, since both possess cognition. One should establish the syllogisms: 'Your body faculty is necessarily subsumed under touch, because it possesses cognition, like the touch you assert.' 'The touch you assert is necessarily subsumed under the body faculty, because it possesses cognition, like your body faculty.' Thus, since touch produces consciousness, it leads to their mutual identity.