俱舍論記 13.54

13.54

「或錦等中至非實有體」者，經部又破。或錦等中，左觀見馬、右望見牛、正覩見人、倒看見鬼，眾多形像異類不同，便應一處有多實形，理不應然。如眾顯色有多實體無有改變，是故形色非實有體。

On "Or in brocade and the like ... has no real substantial entity": The Sautrāntika refutes further: Or in brocade and the like, looking from the left one sees a horse, looking from the right one sees an ox, looking straight on one sees a person, and looking upside down one sees a ghost—many different shapes of distinct kinds [appear]. Thus in a single place there would be many real shapes, which is logically impossible. Like various visible colors, which have many real entities without changing, shape-color therefore has no real substantial entity.