唯識二十論述記 1.209

1.209

述曰：此牒彼義。其經部等與薩婆多同。「形等」者，等顯等；「轉變」者，作用也。

The Commentary says: This repeats their doctrine. The Sautrāntika and others are identical with the Sarvāstivāda in this. 'Shape and so forth' means shape, color, and so on; 'transformations' means functions.