成唯識論述記 1.89

1.89

述曰：此第二計，即學《中》、《百》清辨等師，依密意教說諸法空，便亦撥心體非實有。彼立量云：汝之內識如境非有；許所知故；如汝心外境。清辨俗諦外境許有，今就中道，無自違失。又《掌珍》中依勝義諦，說有為、無為並是空等，皆如彼說。

The Commentary states: This second doctrine is that of masters such as Bhāviveka who study the Madhyamaka-kārikā and the Śataka-śāstra; relying on the intentional teaching that speaks of the emptiness of all dharmas, they also repudiate the essence of the mind as not really existent. They establish the inference: Your internal consciousness, like objects, is not existent; because it is conceded to be an object of knowledge; just like the objects outside your mind. Bhāviveka concedes that external objects exist in conventional truth; now, with respect to the Middle Way, he lacks internal self-contradiction. Furthermore, in the Karatalaratna, relying on the ultimate truth, he states that conditioned and unconditioned dharmas are all empty, and so on, all as he explains.