成唯識論述記 1.87

1.87

述曰：自下別敘邪執有二，初別敘四計，後例破餘。此第一計，薩婆多等依說十二處密意言教，諸部同執離心之境如識非無。彼立量云：其我所說離心之境決定實有；許除畢竟無心、境二法，隨一攝故；如心、心所。此皆依經說有色等，不能繁引。

The Commentary states: The distinct recounting of heterodox clingings below has two parts: first, a distinct recounting of the four doctrines, and later, an analogical refutation of the rest. This first doctrine is that of the Sarvāstivādins and others who rely on the intentional teaching that speaks of the twelve sense-fields (āyatana); the various schools collectively cling that objects apart from the mind, like consciousness, are not nonexistent. They establish the inference: The objects apart from the mind of which I speak are definitely real existents; because, leaving aside what is utterly nonexistent, they are subsumed under one of the two dharmas of mind or object; just like mind and mental factors. These all rely on sūtras stating the existence of form and so on, which cannot be cited in detail.