成唯識論述記 3.676

3.676

述曰：生滅若一，法生之時應即滅故，故無二時；生、滅若是異，不應說體同。二若即者，此法滅時，此法應生，即是生故，如生。二若異者，生體非滅體，以是異故，如苦、樂等。

The Commentary states: If arising and cessation were one, at the time the dharma arises it should immediately cease, and therefore there would not be two times. If arising and cessation are different, one should not say that their substance is identical. If the two were identical, at the time this dharma ceases, this dharma should arise, because it would be identical to arising, like arising. If the two are different, the substance of arising is not the substance of cessation, because they are different, like suffering and pleasure.