俱舍論記 13.62

13.62

「立形為身表但假而非實」者，經部答。立形為身表，不同正量部。但假而非實，不同說一切有部。彼經部宗身、語二表，色、聲上假。

On "We establish shape as bodily communication, but it is nominal and not real": The Sautrāntika answers: We establish shape as bodily communication, differing from the Sammatīya. It is merely nominal and not real, differing from the Sarvāstivādin. In that Sautrāntika school, the two kinds of communication—bodily and verbal—are nominal upon visible form and sound.