成唯識論述記 3.65

3.65

述曰：遮七轉識及彼心所。此中「識」言，攝心所故，即末那等皆名轉識；若許持種，初地見道無漏心時，應失一切有漏種子。「聲風等」者，即遮根、塵、法處色等，生無色界，色即無故；入滅定等，心亦無故，名「性不堅」。此中何故但言風及聲？簡斷相顯故，非謂色等此中不說，此《攝論》無。若堅故可熏，佛本識既堅，應是善等性許亦可熏；此簡經部色心可熏，不堅住故。

The Commentary states: This excludes the seven evolving consciousnesses and their mental factors. The word 'consciousness' here includes mental factors; thus manas and the rest are all called evolving consciousnesses. If they were permitted to hold seeds, then at the time of the anāsrava mind on the path of seeing of the first bhūmi, all sāsrava seeds would be lost. 'Sound, wind, and the like' excludes the sense-faculties, sense-objects, material form in the realm of dharmas, and so forth; because when born into the formless realm, material form is absent; and when entering the cessation attainment and the like, mind is also absent; hence they are said to have 'a nature that is not firm.' Why are only wind and sound mentioned here? Because their marks of interruption are prominent; it does not mean that material form and the like are not addressed here. This is not in the Mahāyānasaṃgraha. If something were perfumable simply because it is firm, then since the Buddha's fundamental consciousness is firm, it would follow that its nature, being wholesome and so on, would also be permitted to be perfumable. This eliminates the Sautrāntika view that matter and mind can be perfumed, since they do not stay firm.