成唯識論述記 1.161

1.161

相分體性雖依他有，由見變為，故名唯識。此相分體實在於內，不離於識，妄情執為似外境現，實在內也。即以依他似計所執，依此似外相分之上，世間聖教執說我、法，見變似能取，亦相分攝。

Although the intrinsic nature of the nimittabhāga exists as paratantra, because it is transformed by the darśana, it is called vijñapti-mātra. The substance of this nimittabhāga actually resides internally and is not separate from consciousness; grasping by false delusion makes it appear to resemble external objects, while it actually resides internally. That is, taking the paratantra to resemble the parikalpita, relying upon this nimittabhāga that resembles the external, worldly people and the noble teachings grasp and speak of self and dharmas; the darśana transforming to resemble the grāhaka is also subsumed under the nimittabhāga.