俱舍論記 11.15

11.15

「亦諸有情至轉變所成」者，答。水能生寶，名種。水中出寶，名藏。水生寶時，因滅果生，體不俱有。非如數論外道法體常存，轉變成餘大等諸法。

"Also [by] sentient beings […] produced through transformation": this is the answer. Water can produce jewels, which is called the seed. From within the water jewels emerge, which is called the treasury. When water produces jewels, the cause ceases and the result arises; their essences do not exist simultaneously. It is not like the Sāṃkhya non-Buddhists whose substance of dharmas exists permanently and transforms into other dharmas such as the Great Principle (mahat).