唯識二十論述記 2.163

2.163

上來總有一十四頌，合為四段。初之一頌，小乘、外道四事難境無；次有五頌，釋四難非理；次有三頌，釋有情、法二無我教；次有五頌，返破境實執。或分為三，合初二段，總有六頌，四事問答外境無故，此等總是第一大段。四事難議境無，却徵實境執，自下大文第二，釋外人難。現量證境有，返破憶持執。

Above there are fourteen verses in total, combined into four sections. The first verse is the Hīnayāna and non-Buddhists challenging the non-existence of objects with four points; the next five verses explain that the four challenges are unreasonable; the next three verses explain the teachings of the two selflessnesses—of sentient beings and of phenomena; the next five verses turn back to refute the grasping at real objects. Alternatively, they may be divided into three: combining the first two sections, there are six verses in total, being the question and answer on the four points concerning the non-existence of external objects; these altogether constitute the first major section. Having raised the four challenges concerning the non-existence of objects, it then queries the grasping at real objects. Next, the second major division of the text explains the opponent's challenge: that direct perception (pratyakṣa) proves the existence of objects, and turns back to refute their grasping at memory.