俱舍論疏 12.169

12.169

論「德法有殊實法不爾」，勝論救。聲乃熟變，是其德句，熱及合、離亦德句攝。種中地、火及芽地大並是實句，因合有聲，因熱熟變，並是德法異類相生，與實法殊，地等實法唯生同類。

The treatise says: "Qualities and substances differ; substantial entities are not like that." The Vaiśeṣikas rescue [their thesis]: Sound and cooking transformation are category of qualities (guṇa); heat, conjunction (saṃyoga), and disjunction (vibhāga) are also subsumed under the category of qualities. The earth and fire in the seed and the earth element of the sprout are all of the category of substance (dravya). Sound arising due to conjunction, and cooking transformation arising due to heat, are all quality phenomena arising from different classes, which differs from substantial entities; substantial entities like earth produce only their own class.