唯識二十論述記 2.22

2.22

述曰：此即廣敘，謂經部師實有極微，非五識境，五識上無極微相故，此七和合成阿耨色，以上麁顯，體雖是假，五識之上有此相故，為五識境，一一實微，既不緣著，故須和合成一麁假，五識方緣，故論說言：實有眾微皆共和合。

The Commentary says: This explains in detail: for the Sautrāntika masters, truly existent paramāṇus are not the objects of the five consciousnesses, because the aspect of a paramāṇu does not appear on the five consciousnesses. When these seven combine into aṇu-form, it is gross and manifest from that point upwards; although its substance is conventional, because this aspect appears upon the five consciousnesses, it serves as the object of the five consciousnesses. Since individual real paramāṇus are not cognized, they must combine into a single gross conventional [entity] for the five consciousnesses to cognize them. Hence the treatise says: 'multiple, truly existent paramāṇus all combine together.'