成唯識論述記 3.186

3.186

述曰：是大乘義則說相分是所緣故，由無心外法，以小乘行相而為所緣，即是相分。彼宗說相分非是所緣，是能緣上所緣之相故。彼之見分自體事者，大乘名行相，能行於相故，所似即相分。

The Commentary states: This is the Mahāyāna doctrine, which explains that the nimittabhāga is the ālambana. Because there are no phenomena outside the mind, the Hīnayāna ākāra is taken as the ālambana, which is the nimittabhāga. That school says that the nimittabhāga is not the ālambana, but is the mark of the ālambana upon that which is capable of cognizing. What is their darśanabhāga's intrinsic substance (vastu) is called in the Mahāyāna the ākāra, because it is capable of proceeding with respect to the mark; what is resembled is the nimittabhāga.