成唯識論述記 1.275

1.275

述曰：自下別破二十句中五別計我，且破色我。量云：內諸色處定非實我；有質礙故；如外諸色。根及屬色皆名內色，唯破內色我，非計外我者。以外色無作，受用故。

The Commentary states: From here down, it separately refutes the five individual views of self among the twenty views; first, refuting the self as matter. The inference is: The internal physical sense bases are definitely not a real self; because they have resistance; like external matter. The sense faculties and the matter belonging to them are both called internal matter. It only refutes the self as internal matter, not positing an external self, because external matter does not create or experience.