成唯識論演祕 2.607

2.607

此約聞法行相分二，非聲、名等有二別體；或可，非體有異之言，顯前法、詞二無礙解。

This divides into two in terms of the cognitive aspects of hearing the Dharma, not that sound, names, and so forth have two separate substances. Alternatively, the statement that the substance is not different reveals the aforementioned two unhindered knowledges of Dharma and language.