成唯識論述記 4.71

4.71

述曰：謂滅、道二諦，即一切無漏有為、無為。滅諦所證，道諦能證。此中唯取諸無漏者，為道諦體。不取加行、資糧道中諸有漏者，不證滅故。前言聞熏通有、無漏，《對法》同故。

[The Commentary states:] This refers to the two truths of cessation and the path, namely all untainted conditioned and unconditioned factors. The truth of cessation is that which is realized; the truth of the path is that which can realize. Here it takes only untainted factors as the substance of the truth of the path. It does not take defiled factors in the path of preparation and the path of accumulation, because they do not realize cessation. As stated before, the permeation of hearing applies to both defiled and untainted, which agrees with the Abhidharmasamuccaya.