唯識二十論述記 2.162

2.162

述曰：顯歸唯識，離識根、境今既破無，故知根、境皆不離識。不離識色，可許有故，然諸根、境四大所造，諸宗計別，如《唯識》第一疏述。

Commentary: This demonstrates the return to consciousness-only. Since sense faculties and sense objects apart from consciousness have now been refuted as non-existent, we know that sense faculties and sense objects are not separate from consciousness. Form that is not separate from consciousness may be admitted to exist. As for the sense faculties and sense objects being composed of the four great elements, the assertions of the various schools differ, as explained in the first commentary on the *Cheng weishi lun*.