成唯識論述記 1.160

1.160

述曰：即是難陀、親勝等義，依《攝論》說，唯二義也。但立見、相以為依他，不說第三、第四分也。

The Commentary states: This is precisely the position of Nanda, Bandhuśrī, and others; relying on the Mahāyānasaṃgraha, it speaks of only two aspects. They only establish the darśana and nimitta as paratantra, and do not speak of a third or fourth part.