俱舍論頌疏論本 2.37

2.37

亦所燒能稱者，如外四塵名能斫所斫，所燒能稱其體亦然也。

Regarding "they are also that which is burned and that which weighs": just as the four external dusts are called that which cleaves and that which is cleaved, their essential nature as that which is burned and that which weighs is also like this.