俱舍論記 30.99

30.99

「此但如地至所依」者，勝論答。此我但如地，能為香等四物所依。雖彼宗計香是地家德，彼說眼見大地為香等所依。

"This is just as the earth [...] is the support": this is the Vaiśeṣika's answer. This self is just like the earth, which can serve as the support for the four things such as fragrance. Although that school posits that fragrance is a quality belonging to earth, they say that the eye sees the great earth serving as the support for fragrance and so forth.