瑜伽師地論略纂 9.32

9.32

論第五、解勝解想中云「遠作近解」者，謂促長為短。　「近作遠解」者，延短令長。　麁細相解，是變形質。　地水相作，是變四大。此中但說色、聲二變化，不論餘塵。如《佛地論》廣解。

The treatise, fifth, explaining the perception of decisive resolution, states: "resolving the far to be near" means compressing what is long into short. "Resolving the near to be far" means extending what is short to be long. Resolving coarse and subtle forms is transforming bodily shape and substance. Mutually converting earth and water is transforming the four great elements. Here only the two transformations of visible matter and sound are stated, without discussing the remaining sensory dusts, as explained in detail in the Buddhabhūmi-śāstra.