俱舍論記 30.107

30.107

「若爾計我至體無異故」者，論主難。若行生生心，我即唐捐。彼勝論行，此佛法修，體無異故。

"If so, positing a self [...] because their natures are not different": this is the master of the treatise objecting. If mental formations themselves produce the mind, the self is entirely redundant. The Vaiśeṣika's 'mental formations' and the Buddhist 'cultivation' are identical in nature.