唯識二十論述記 2.157

2.157

述曰：此則第八論主正破。若由相故此彼差別，其體各一，則汝定應許汝所執此差別物體是一者，又以覺慧展轉分拆，或多極微都無一物，如馬住處，名為一物，四足各異，地即成四。如是於足東、西方異。於東、西方多百千分，如是至細，成多極微。是故世間無定實有唯一物者，故汝等計，皆述妄情，虛所施設。

Commentary: This is the eighth part, where the author of the treatise directly refutes them. If, due to characteristics, this and that are distinct and each has a single substance, then you must definitely admit that what you hold to be this differentiated thing with a single substance, when broken down progressively by the discerning intellect, becomes multiple paramāṇus and has no single thing at all. For example, the place where a horse stands is called one thing, but its four feet are distinct, so the ground becomes four. Likewise, on each foot, east and west are distinct. In the east and west, there are many hundreds of thousands of divisions; thus, reaching the finest point, it becomes multiple paramāṇus. Therefore, in the world there is nothing that definitely and substantially exists as a single thing alone. Hence the theories you all hold are merely the expression of false delusions, empty conceptual constructs.