俱舍論記 4.194

4.194

「如是非理至是為非理」者，經部出過。上來約聖言量破，今約現、比量破。謂所執得，無體可知，如色、聲等五識現取，如貪、瞋等他心智現取。無用可知，如眼、耳等。謂眼、耳等由有見、聞等用，比知有眼等根。得既無用，寧知實有？開現、比二量俱不可知，故無容執別物名得。是為非理。

Regarding 'Such is unreasonable... this is why it is unreasonable': the Sautrāntika points out the fault. Previously, the refutation was made on the basis of authoritative testimony; now it is refuted through direct perception and inference. That is to say, the posited acquisition has no perceivable entity, unlike form, sound, and so forth directly grasped by the five consciousnesses, or desire, anger, and so forth directly grasped by telepathic knowledge. Nor does it have any knowable function, unlike the eye, ear, and so forth. That is, because the eye, ear, and so forth have the functions of seeing, hearing, and so forth, one infers the existence of the eye-faculty and so on. Since acquisition has no function, how could one know it is real? It cannot be known through either of the two means of valid cognition—direct perception or inference—so there is no room to hold that there is a distinct entity called acquisition. This is why it is unreasonable.