俱舍論疏 30.32

30.32

論「設如彼見至補特伽羅」，縱計破也。若犢子部執我與蘊，同覺天造色即大種者，即應亦同大種即是造色、蘊即是我。

On the Śāstra's statement: "Even if it were as in their view [...] pudgala": Refuting by granting their premise. If the Vātsīputrīya holds that the self and the aggregates are like Buddhadeva's view that derived matter is identical to the primary elements, then it should likewise follow that the primary elements are identical to derived matter, and the aggregates are identical to the self.