瑜伽論記 9.96

9.96

言非有者乃至都無者，以遍計所執無事無相諸色乃至涅槃依彼依他圓成實有之法起遍計執。言所依二性一切都無，是損減謗。

Regarding "non-existent" down to "completely non-existent": because the parikalpita is devoid of fact and devoid of characteristic, all form down to nirvāṇa are parikalpita graspings arisen based on the actually existing phenomena of paratantra and pariniṣpanna. To claim that the two underlying natures are completely non-existent is the calumny of deprecation.