俱舍論記 1.236

1.236

「若言聚義至如聚如我」者，毘婆沙宗，蘊等三門皆是實法。經部所立，蘊、處是假，唯界是實。今論主意，以經中說略一聚言，許蘊是假，餘二是實。今立比量破毘婆沙說蘊是實。立比量云：色等五蘊必定是假，多實成故，猶如聚、我。

"If it is said that the meaning is an accumulation ... like an accumulation or like a self": according to the Vibhāṣā school, all three categories of skandha and so on are real entities (dravya). As established by the Sautrāntikas, skandhas and āyatanas are provisional (prajñapti), and only dhātus are real. Now the author of the treatise, relying on the sūtra's statement summarizing them as a single accumulation, accepts that the skandhas are provisional and the other two are real. He now formulates an inference to refute the Vibhāṣā's position that the skandhas are real. The inference is formulated: The five skandhas, form and the rest, are definitely provisional, because they are constituted by many real entities, just like an accumulation or like a self.