成唯識論掌中樞要 1.204

1.204

說第八識緣三種境，不言法處境者：依非定通力，法爾所緣故；設變法處不異內身及外器二故；即二攝盡。

Regarding the statement that the eighth consciousness takes three kinds of objects as ālambana without mentioning the objects of the dharmāyatana: this is based on the intrinsically natural ālambana without the power of meditation and supernatural powers; even if it transforms the dharmāyatana, it is not different from the two of the internal body and external receptacle; thus it is completely subsumed by the two.