俱舍論記 22.117

22.117

「又若有物至火等亦爾」者，釋第二句及第三句中如水世俗。又若有物，以慧分析同聚餘法，彼覺便無，亦是世俗。猶如假水四境為體，被慧析餘色、香等時，水覺則無。假火、風等應知亦爾。前〈界品〉言假地、水等是顯、形色，彼文且據一顯相說。

Regarding "Furthermore, if there is a thing ... fire and the like are also like this": This explains the second line and the conventional truth like water in the third line. Furthermore, if there is a thing, and when its other co-existing phenomena are analyzed by wisdom, the awareness of it no longer exists, it is also conventional. Just like nominal water, which has the four sense-objects as its entity: when its other [qualities such as] visible form, odor, and so on are analyzed away by wisdom, the awareness of water no longer exists. Nominal fire, wind, and the like should be known to be likewise. Earlier, in the "Dhātu-nirdeśa," it was said that nominal earth, water, and so forth are color and shape; that text was speaking provisionally in terms of a single prominent characteristic.