唯識二十論述記 1.12

1.12

次辨體者，體有四種，如餘處說。攝相歸性，真如為體；攝境歸識，以心為體；攝假歸實，以聲為體。

Next, to distinguish the essence: the essence is of four kinds, as explained elsewhere. Subsuming characteristics into their nature, tathatā is the essence; subsuming objects into consciousness, mind is the essence; subsuming the conventional into the real, sound is the essence.