俱舍論記 30.100

30.100

「彼如是言至假立我名」者，論主破。世間假地無有別體，不離香等假立地名。我亦如是，無有別體，不離心、行假立我名。若依經部，假地攬色、香、味、觸成此假地，地是緣成假。論主述經部義，故說此地攬四物成，無別有體。若依勝論，離香等外別有地，故喻離心、行外別有實我。

"What they say in this manner [...] the name 'self' is conventionally established": this is the master of the treatise refuting it. The conventional earth of the world has no distinct substance; not being apart from fragrance and so forth, the name 'earth' is conventionally established. The self is also like this: having no distinct substance, not being apart from mind and mental formations, the name 'self' is conventionally established. If one relies on the Sautrāntikas, conventional earth gathers form, fragrance, taste, and tangibility to constitute this conventional earth; earth is a convention formed of conditions. The master of the treatise sets forth the Sautrāntika doctrine, and therefore says that this earth is constituted by gathering the four things and does not possess a separate substance. If one relies on the Vaiśeṣikas, apart from fragrance and the rest there is a separate earth; hence they use it as an analogy for there being a real self apart from the mind and mental formations.