俱舍論記 30.118

30.118

「以身於我至即是我身」者，勝論通釋。以身於我有防護恩，故亦於身假說為我，我白、黑等，如言臣等。如言臣等能防護王，王言臣等即是我身。

"Because the body has the benefit of protecting the self [...] is my body": this is the Vaiśeṣika's explanation. Because the body has the benefit of protecting the self, one therefore also metaphorically refers to the body as the self, [saying] 'I am white,' 'I am black,' and so forth, just as one speaks of ministers and the like. Just as one says that ministers and the like can protect the king, so the king says that the ministers and the like are his own body.