成唯識論述記 3.479

3.479

述曰：德等事者，等失俱非，餘文可解。此之別簡，行相周通，於佛起別境，於理亦無失。

The Commentary states: "Things such as virtues" means virtues, faults, and neither; the rest of the text is intelligible. This specific elimination is thorough and comprehensive in its ākāra; that particular-object factors arise in a Buddha also incurs no fault in principle.