成唯識論述記 2.218

2.218

述曰：第二、難寶假成。謂彼救言：輪王於寶有自在用，隨欲轉故，假名成就，非謂有得，同善、惡等。

The Commentary states: Second, challenging the metaphorical accomplishment of the treasures. This refers to their rescue, saying: Because the wheel-turning king has masterly functioning regarding the treasures, turning them according to his wish, they are nominally called accomplished, not meaning that there is acquisition, as with wholesome and unwholesome dharmas.