瑜伽論記 9.263

9.263

言於名唯見名及於事唯見事者，景云：凡夫妄執名屬於義義屬於名，若有其名必有其義，應如是執著是遍計所執，菩薩觀名但假施設，依名求義必不可得，是故觀名唯見名事即是體，亦名為義，菩薩觀見依他圓成實性離言設假立，名本不相稱，故唯見事不見有名。泰云：於名唯見名者，西方有二釋，一云，於名唯見分別性無體，二釋云：於名唯見依他性名，不見分別性名，於事唯見事二釋亦爾。

Regarding 'with respect to names seeing only names, and with respect to things seeing only things', Jing says: Ordinary persons falsely grasp that names belong to referents and referents belong to names, thinking that if there is a name there must be a referent, and grasping thus, which is the parikalpita nature. A bodhisattva contemplates that names are merely nominal designations, and that seeking a referent on the basis of a name is utterly unobtainable; therefore, contemplating names, he sees only names. 'Thing' is essence, also called referent; a bodhisattva contemplates and sees that the paratantra and pariniṣpanna natures are free from verbal designations and nominal constructs, and names originally do not correspond to them; therefore, he sees only things and does not see existent names. Tai says: 'With respect to names seeing only names' has two interpretations in the West. One says: with respect to names, one sees only that the conceptualised nature is devoid of essence. The second interpretation says: with respect to names, one sees only the name of paratantra nature, and does not see the name of parikalpita nature. 'With respect to things seeing only things' is also like this in the two interpretations.