俱舍論記 30.102

30.102

「為顯地體至木像身等」者，論主答。地是假名，香等為體。為顯假地體有香等別，故即假地說有香等，令他了達是此香等非是餘物。如木像身，身即是木，離木之外無別像身。地即是香等，離香等外無別有地。

"In order to show that the substance of the earth [...] the body of a wooden statue and so forth": this is the master of the treatise answering. 'Earth' is a conventional designation, and fragrance and so forth are its substance. In order to show that the substance of conventional earth has the distinctions of fragrance and so forth, one therefore speaks of conventional earth possessing fragrance and so forth, to make others understand that it is this fragrance and so forth, and not other things. Just like the body of a wooden statue, where the body is just the wood and apart from the wood there is no separate body of the statue; earth is just fragrance and so forth, and apart from fragrance and so forth there is no separate earth.