瑜伽論記 13.387

13.387

解云：長短唯就色立，又是色相，體還是色，名等且依此方就聲立，通就十方非唯就色。

The explanation says: Long and short are established solely upon form, and they are also characteristics of form, so their substance is still form. Names and so forth are tentatively established upon sound according to this region, but they encompass all ten directions and are not based solely on form.