成唯識論述記 4.87

4.87

[The Commentary states:] This refutes the Sāṃkhya positing of the primal nature, wherein the substance of the intrinsic nature itself arising in function is called the primal nature. It is not one like theirs; this ālayavijñāna and the fruits of all phenomena are neither identical nor different, and in contrast to them, it says its substance and nature are different.