成唯識論述記 3.106

3.106

述曰：後釋熏習義，於中有三，初解熏習義；次顯法體多少；後明因果，此即初也。要俱生滅，熏習義成，非如種生芽，許異時生故，不俱時有，故知色法無俱有義。

The Commentary states: Next, the meaning of perfuming is explained. In this there are three parts: first, explaining the meaning of perfuming; second, revealing the number of substantial entities; third, clarifying cause and effect. This is the first. They must arise and cease simultaneously for the meaning of perfuming to be established; it is not like a seed producing a sprout, where birth at different times is admitted, so they do not exist at the same time. Thus we know that material dharmas do not have the meaning of simultaneous existence.