瑜伽論記 18.317

18.317

又由事差別建立等者，猶如有一教化他人共造經像於經像，物復行侵損，或奪他財而行惠施，此等皆因事差別立言。

Regarding "furthermore, establishing [them] by distinction of base," and so forth: this is like someone instructing another person to join in making scriptures and images, yet subsequently misappropriating or damaging the materials for those scriptures and images; or taking another's property to practice generosity. These are all spoken of as established on the basis of distinctions among bases.