成唯識論述記 2.427

2.427

述曰：下第二、名等無用難，更責外非。汝計生名等聲定有屈曲，此屈曲聲足能詮義，何用計離聲外別有名等？薩婆多雖有名由聲顯，生二義，今取生破，顯類破之。正理師救云：聲上屈曲是名、句、文，體異於聲而定實有。

The Commentary states: Next is the second part, the objection that words and so forth are useless, further reproving the opponent's error. The sound that you posit as producing words and so forth definitely has modulations; these modulated sounds are completely capable of signifying meaning, so why posit that there are separate words and so forth apart from sound? Although the Sarvāstivādins hold two meanings—that words are revealed by sound and that they are produced by sound—we now take production to refute them, and by extension refute revelation. The Nyāya master rescues his position by saying: 'The modulations upon sound are words, phrases, and phonemes; their essence is distinct from sound, yet they are definitely real entities.'