成唯識論述記 1.201

1.201

述曰：此即第二略答外徵：謂實我、法，現、比二量所不能成，名不可得。至下一一別破應知。法體實無，然立五蘊，我體非實，何法攝耶？法依作用，故可立蘊；我無一常，故不別立。又心變似法，有多差別，隨五蘊攝；心變似我，無多差別，眾同分攝。

The Commentary states: This is the second [part], a brief answer to the external challenge: it means that a real self and real dharmas cannot be established by the two pramāṇas of direct perception (pratyakṣa) and inference (anumāna); hence they are called "cannot be apprehended." This should be understood when they are refuted one by one below. [Objection:] The substantial entities of dharmas are really nonexistent, yet the five skandhas are posited; since the substantial entity of a self is not real, which dharma subsumes it? [Reply:] Dharmas rely on functions, and therefore skandhas can be posited for them; a self lacks unity and permanence, and therefore is not separately posited. Furthermore, when the mind transforms to resemble dharmas, there are many distinctions, and they are subsumed under the five skandhas accordingly; when the mind transforms to resemble a self, there are no multiple distinctions, and it is subsumed under nikāya-sabhāga (common similarity).