成唯識論述記 2.640

2.640

述曰：下破彼計，初破外道；後破小乘。破外道中，先破真事無；後破似事、共法亦無。

The Commentary states: Below, [the text] refutes their position. First, it refutes the non-Buddhists; later, it refutes the Hīnayāna. Within the refutation of the non-Buddhists, it first refutes the existence of a real entity (dravya/vastu), and afterwards refutes that a resembling entity and a shared property exist.