成唯識論述記 1.298

1.298

述曰：即破吠世等，文易可知。量云：汝等實我，應不能作業，亦不能受果；許無思慮故；猶如虛空。作業、受果二比量也。即除僧佉，餘計神我，皆同此破。

The Commentary states: This refutes the Vaiśeṣikas and others; the text is easy to understand. The formal inference is: Your real self should be unable to perform actions, and also unable to experience retribution; because it is admitted to be devoid of deliberation; just like empty space. These are two formal inferences: performing actions and experiencing retribution. That is, excluding the Sāṃkhyas, the other positings of a puruṣa are all refuted in this same way.