瑜伽論記 9.245

9.245

解差別云：謂此有色者，若分別執遍計所執色有即是增，若其分別依他色有即非增益，謂此無色亦有二義，若分別言遍計色無是即為正，若分別言依他色無是即為邪，有對無對等門分別類知。

Explaining differentiation, it says: Regarding 'that this has form'—if one conceptualises and grasps parikalpita form as existent, this is superimposition; if one conceptualises paratantra form as existent, it is not superimposition. 'That this is formless' also has two meanings: if one conceptualises and says that parikalpita form is non-existent, this is correct; if one conceptualises and says that paratantra form is non-existent, this is wrong. The conceptualisations of categories such as having resistance or lacking resistance are to be understood by analogy.