瑜伽論記 2.304

2.304

若唯用大自在為因等者，大自在天無始已有，於所生法亦無始成，故非自在能生諸法，如牛兩角俱時出生，一果一因便違正理，故顯揚十四云：如自在體本來常有，世間亦爾，不應更生，以俱有故無用新生。

Under "If one takes only Great Maheśvara as the cause...": Great Maheśvara has existed from beginningless time, and the produced dharmas would also be established from beginningless time; therefore, it is not that Maheśvara can produce all dharmas. Just as the two horns of an ox arise simultaneously, [making] one a fruit and one a cause contradicts correct reasoning. Thus fascicle fourteen of the Prakaraṇāryavācā says: "Just as the substance of Maheśvara is inherently permanent, so too is the world; it should not be born anew. Because they are coexistent, there is no use in being newly born."