唯識二十論述記 1.237

1.237

述曰：此即第二，說密意頌。舊論說言：「故佛說此二」，以內、外處名之為二。似有色處，故言「為十」，亦不相違。謂六內識從自種子生現行時，其現行識變似色等境相而轉，非外實有色等十處。為破實我，成內、外處。世尊說有色等十處，是此中意。

The commentary says: This is the second verse, which explains the intentional meaning. The older translation says: 'Therefore the Buddha spoke of these two,' calling the internal and external bases 'two'. They resemble material bases, so he says 'to be ten'; they are not in contradiction. That is to say, when the six internal consciousnesses arise as actual states from their own seeds, these actual consciousnesses transform and operate resembling the appearances of objects such as form, not that the ten bases such as form exist externally as substantially real entities. In order to shatter the real self and establish the internal and external bases, the World-Honoured One taught that the ten bases such as form exist—this is the meaning here.