成唯識論述記 2.462

2.462

述曰：四、會相違。「名」等「依聲」者，依此土說。諸「餘佛土」名等，依餘故。

The Commentary states: Fourth, reconciling contradictions. Saying that 'names' and so forth are 'based on sound' is said according to this world system. In 'other Buddha lands', names and so forth are based on other things.