瑜伽論記 1.433

1.433

解云：若據小乘時無別體，約法以明，故五蘊為體，大乘即以二十四不相應行中時為體。

The explanation states: According to the Hīnayāna, time has no distinct entity; it is explained with reference to phenomena, and thus the five aggregates are its entity. The Mahāyāna takes time among the twenty-four conditioned factors non-concomitant with the mind as its entity.