成唯識論述記 1.173

1.173

述曰：諸有情類由無明力，無始時來緣此所變似我、似法，執為實我、實法自體，即依「依他」起「遍計所執」，不說依於「圓成」起計所執，親不得故，如前已說。若安惠初解，以無依無，別依於總。

The Commentary states: By the power of beginningless ignorance, sentient beings take this transformed semblance of a self and semblance of dharmas as cognitive objects and cling to them as substantial entities that are a real self and real dharmas. That is to say, on the basis of the "dependent" (paratantra), the "imagined" (parikalpita) is aroused. It is not said that the imagined is aroused dependent on the "consummated" (pariniṣpanna), because [the consummated] cannot be apprehended directly, as explained previously. According to Sthiramati's initial explanation, the nonexistent depends upon the nonexistent, and the particular depends upon the general.