四分律行事鈔資持記 2.204

2.204

《十住》中。色非色者，彼大乘宗，作是色者，即心之色，故不言心；無作非色者，體即是心，故不言非心。今但取彼非色之名，以為證耳。

In the Daśabhūmika: as for "form and non-form," in that Mahāyāna school, manifest is form, which is the form of mind, so it does not mention mind; non-manifest is non-form, its essence being mind, so it does not mention "not mind." Here, we merely take its designation of "non-form" as proof.