成唯識論述記 2.199

2.199

述曰：即第二段合難體、用，此者即不相應法也。量云：此不相應定非異於色、心、心所有實體用；許蘊攝故；如色、心等。其真如等與色等，不一不異，不同彼宗不相應行，一向有異，無不定失；又非蘊攝，即成異品，況非一向異於色、心等也。許言簡過，准上應知。

The Commentary states: This is the second section, which challenges both entity and functioning together. "These" refers to the viprayukta dharmas. The formal inference states: These viprayuktas definitely do not have a real entity or functioning distinct from form, mind, and mental factors; because they are accepted as subsumed under the aggregates; just like form, mind, and so forth. Tathatā and so forth are neither identical to nor distinct from form and so forth, unlike the viprayukta-saṃskāras of that school which are categorically distinct; hence there is no fallacy of inconclusiveness. Furthermore, not being subsumed under the aggregates, they constitute the dissimilar instance (vipakṣa), not to mention that they are not categorically distinct from form, mind, and so forth. The word "accepted" excludes the fallacy, as should be understood following the above.