俱舍論疏 22.142

22.142

論「先軌範師至名世俗諦」，述經部中異師釋。此師意說：正智取境不顛倒故，名勝義諦。非正智取境非實，名世俗諦。

On the Śāstra's 'Earlier masters [...] is called conventional truth': Stating the explanation of a different master among the Sautrāntikas. This master's intention is: because correct cognition apprehends an object without distortion, it is called ultimate truth; when non-correct cognition apprehends an object, it is not real, hence called conventional truth.