成唯識論述記 4.258

4.258

述曰：心用強勝非如色等，故唯說心，非心持種可受熏習。經部以色為持種法，心類亦然，但說於心，以心勝故。大眾部、上座部俱云：雖說有色心，心能起色故但說心。次當論主非一切有言。

The Commentary states: The power and function of mind are superior, not like form and the rest; therefore, [the sūtra] speaks only of mind, not that mind upholds seeds and can receive perfuming. The Sautrāntikas take form as the phenomenon that upholds seeds, and the category of mind likewise; yet [the sūtra] speaks only of mind because mind is superior. Both the Mahāsāṃghika and Sthavira schools say: Although form and mind are spoken of, because mind can initiate form, [the sūtra] speaks only of mind. Next, the treatise master will reject the Sarvāstivāda, stating: