瑜伽論記 11.261

11.261

自下第二廣破外執，若依薩婆多，法外別有非色非心四相之體，別體同時而用有先後。若依成實，同體各時離色心等法無別四相，故言同體。然初生次住終異後滅，故名異時。今大乘說，若假實殊塗，合用異本則言相與法異，不同成實也。

From here on, the second section extensively refutes external attachments. If one relies on the Sarvāstivādins, outside of phenomena there are separate entities of the four characteristics that are neither material nor mental; their separate entities are simultaneous, but their functions have prior and posterior. If one relies on the Tattvasiddhi, they are of identical substance at separate times: apart from phenomena such as matter and mind there are no separate four characteristics, hence they are said to be of identical substance; however, initially there is arising, next persisting, eventually changing, and finally ceasing, hence they are called "at different times." Now the Mahāyāna explains: if nominal and real follow different paths, and combining function differs from the basis, then the characteristics are said to be different from phenomena, which is not like the Tattvasiddhi.