成唯識論述記 2.555

2.555

述曰：我部所言，與色等法非一異故，亦非是實，非不實故，不同於餘化地部，離色、心等定實有法。

The Commentary states: According to our school, because it is neither identical to nor different from phenomena such as form, and also because it is neither real nor unreal, it is not like the other school, the Mahīśāsakas, which posits a definitely real phenomenon apart from form, citta, and the like.