成唯識論述記 9.301

9.301

述曰：初性有名無體，妄情安立可說為假。談其法體，既無有相，非假非實，非兔角等可說假、實，必依有體，總、別法上立為假、實故。

The Commentary states: The first nature has a name but no substance; established by deluded sentiment, it can be said to be conventional. Discussing its dharmic substance, since it has no marks, it is neither conventional nor real; it is not like the horns of a hare and the like, which can be said to be conventional or real, because conventional and real must be established based on general and specific dharmas that possess substance.