瑜伽論記 5.111

5.111

解云：雖非見他所化作塵，然由他所化塵增上力故，前人得變，方似化人所化相現，若爾，香味且是上界繫耶，似香味實非香味，致令有上界香味，亦無妨難，則準此義似欲界而非欲界，如是似十八界而非十八界，唯是法界所攝。

The explanation says: Although one does not see the objective realm transformed by the other, nevertheless, through the sovereign power of the objective realm transformed by the other, the preceding person can transform, and only then does something resembling the form transformed by the transformed person appear. If so, do smell and taste belong for now to the higher realm? They resemble smell and taste but are truly not smell and taste; causing there to be higher-realm smell and taste also presents no contradiction or difficulty. Thus, in accordance with this principle, it resembles the desire realm but is not the desire realm; likewise, it resembles the eighteen realms but is not the eighteen realms, being subsumed solely by the realm of phenomena (dharmadhātu).