瑜伽論記 20.37

20.37

第三解微細等門。泰云：遍計所執難悟入，故微細依他八識所緣，依他境常現前，故名麁，圓成聖方見，故云極微細。

The third [section] explains the gateway of subtle and so forth. Tai says: The parikalpita is difficult to penetrate, hence it is subtle; the paratantra is the object of the eight consciousnesses, and the paratantra sphere is constantly manifest before one, hence it is called coarse; the pariniṣpanna is seen only by the noble ones, hence it is called extremely subtle.