成唯識論述記 1.167

1.167

又解諸識生時變似我、法者，即自證分上有似我、法之相，體變為相，但依他性，依此堅執為我、法者，方是二分，其似我、法，不名二分。以下約喻依他性有故，識所變似我、似法，是識自體。雖有二解，後解難知，前解為勝。

A further explanation: That the consciousnesses, when arising, transform to resemble self and dharmas means that upon the svasaṃvittibhāga itself there are marks resembling self and dharmas; the substance transforms into marks, which are purely of paratantra nature. It is only those who, relying on this, tenaciously grasp them as self and dharmas that constitute the two parts; that which resembles self and dharmas is not called the two parts. Below, by analogy with the paratantra nature being existent, what is transformed by consciousness resembling self and resembling dharmas is the substance of consciousness itself. Although there are two explanations, the latter explanation is difficult to understand, and the former explanation is superior.