成唯識論述記 2.458

2.458

述曰：三、明不即離。論主答云：「此三離聲雖無別體」，名等是假，聲是實有，假、實異故，故「名」等三非即是聲，非聲處攝，但是差別之聲義說「名」等，以詮義故是不相應，無別種子生故，言「即聲」。

The Commentary states: Third, explaining that they are neither identical nor separate. The author of the treatise answers: 'Although these three are not separate entities from sound', names and so forth are conventional designations, whereas sound is real; because conventional and real are different, the three such as 'names' are not identical with sound and are not subsumed under the sound base (śabdāyatana). Rather, they are spoken of as 'names' and so forth based on the differentiation of sound in terms of expressing meaning, and because they express meaning, they are non-associated [conditioning factors]. Because they are not generated from separate seeds, it is said that they 'are not separate from sound'.