瑜伽師地論略纂 10.89

10.89

論云「謂於如前所說一切色等想事至都無所有」，後望前所執無。是故於此色等想事等，至說之為空，重解依他說所執空。

The treatise says, "Namely, with respect to all entities conceived as form and so forth as previously stated, up to: they are completely non-existent." Looking from the latter to the former, the conceptualized is non-existent. Therefore, with respect to these entities conceived as form and so forth, up to: it is spoken of as empty; this re-explains paratantra as the emptiness of the conceptualized.