成唯識論述記 2.8

2.8

述曰：下廣破也。於中有三：初破色；次破不相應；後破無為。以心、心所是能取故，體即識故，稍相近故。後總破內，方始破之。

The Commentary states: Below is the extensive refutation. In this there are three parts: first, refuting form; next, refuting the non-associated [formations]; finally, refuting the unconditioned. Because mind and mental factors are grasping subjects and their substance is consciousness, they are somewhat close; only later, in the general refutation of what is internal, will they be refuted.