俱舍論記 19.93

19.93

「理實應知至行相同故」者，答。理唯見倒，想、心隨見亦立倒名，與見相應行相同故，相從說倒。體非推度，非四倒攝。

"In principle, one should know that truly […] because their aspects are identical": this is the answer. In principle, only views are inversions. Perception and mind, in conforming to views, are also established with the name 'inversion'; because they are associated with views and their aspects are identical, they are called inversions by extension. Their essences are not discernment, and so they are not subsumed under the four inversions.