成唯識論述記 1.501

1.501

又應言：地等非眼所見；實句攝故；猶如風等。此中文略，亦非地等，是此意也。

Again, one should say: Earth and so forth are not seen by the eye; because they are subsumed under the category of substance; like wind and the like. The text here is concise; that it is also not earth and so on is this meaning.