成唯識論演祕 1.752

1.752

論言亦非眼見實地等者，意說地等非眼所見，實句所攝。是此意者，即是彼此相例之意。

When the Treatise says that they are also not real earth and the like seen by the eye, the intention is to say that earth and the like are not seen by the eye and are subsumed under the category of substance. That this is the intention refers to the intention of analogizing each to the other.