成唯識論述記 2.45

2.45

述曰：即申正義。此中「雖」言，義兼德失，色義片同，意顯識變不同他色。即論主答，雖有所依、所緣之色，而是識所變現，非是心外別有極微，以成根、境。

The Commentary states: This directly sets forth the correct teaching. Here, the word 'although' encompasses both concession and objection: it partially agrees with the concept of matter, but intends to show that the transformation of consciousness is not like the other [school's] matter. That is, the treatise master answers: although there is matter as support and intentional object, it is manifested through the transformation of consciousness; it is not that there are separate atoms outside the mind to form faculties and objects.