唯識二十論述記 1.24

1.24

一者、安立大乘之中唯識之教。諸宗不信佛所說故，廣引教理，如《成唯識》，非此所明，比量云：我說大乘是佛所說；許具三法印契經攝故；如《增一》等。今此所言三界唯識，即顯能詮唯識之教。

First, it establishes the teaching of vijñapti-mātra within the Mahāyāna. Because the various schools do not believe what the Buddha taught, extensive citations of teachings and reasoning are provided, as in the Cheng weishi lun, which is not what is explained here. An anumāna states: 'The Mahāyāna spoken of by me is spoken by the Buddha; because it is agreed to be subsumed within the sūtras that possess the three seals of the Dharma; just like the Ekottarika, etc.' What is spoken of here as 'the three realms are vijñapti-mātra' thus reveals the teaching that expresses vijñapti-mātra.