唯識二十論述記 2.18

2.18

述曰：下破小乘，今此先敘古薩婆多毘婆沙義。此師意說：如色處等，體是多法，為眼識境。所以者何？其一一極微，體是實有，合成阿耨，阿耨是假，故此以上皆非實有。五識既緣實法為境，故不緣於阿耨以上和合假色，故色處等為眼識等境時，其實極微一一各別為眼識等境，不緣假故，以有實體能生識故。

The Commentary says: Below is the refutation of Hīnayāna; here it first relates the ancient Sarvāstivāda-Vaibhāṣika doctrine. This master's intention states: phenomena such as the form āyatana are multiple in substance, serving as the object of eye-consciousness. Why is this? Each individual paramāṇu is truly existent in substance; when combined into an aṇu, the aṇu is conventional, and therefore everything above this is not truly existent. Since the five consciousnesses take real phenomena as objects, they do not take as objects the combined conventional form from an aṇu upwards. Therefore, when the form āyatana and so forth serve as objects of the eye-consciousness and so forth, their real paramāṇus individually and distinctly serve as objects for the eye-consciousness and so forth, because they do not take the conventional as object, since that which possesses real substance is able to generate consciousness.