成唯識論了義燈 2.39

2.39

破順世中云：若有方分，應假非實；若無方分，如心、心所，准彼本計。唯有四大，而亦造心，云如心、心所，闕無同喻。外云：清妙四大造心無礙，麁大造色故礙。二云：雖唯造色，准理亦合有心、心所，如數論師。三：約勝論有心、心所，說為同喻。

In refuting the Lokāyata, it says: 'If they have spatial parts, they should be conventional and not real; if they lack spatial parts, they are like mind and mental factors.' According to their original tenet, there are only the four great elements, which also construct the mind. Saying 'like mind and mental factors' lacks a similar example. The outsider replies: The subtle and pure four great elements construct mind without obstruction, while the coarse great elements construct form and therefore obstruct. Secondly, it is said: Although they only construct form, according to reasoning they should also have mind and mental factors, like the Sāṃkhyas. Thirdly: in terms of the Vaiśeṣikas having mind and mental factors, they are stated as the similar example.