唯識二十論述記 2.272

2.272

既爾，汝宗覺時見色等既是實有，夢時見色等，應例非無。見色雖復義齊，其境有、無不等。或薩婆多夢、覺境俱是有，造行當果不同，何妨我義無境，覺、夢雖同，造行感果有別。此中難釋，返覆無窮，恐厭煩文，略示綱要，諸有智者，准此應思。

If so, in your school, since seeing form and the like when awake is truly existent, seeing form and the like when dreaming should likewise not be non-existent. Although seeing form is identical in meaning, the existence and non-existence of its objects would be unequal. Or, for the Sarvāstivāda, the objects of dream and waking are both existent, yet the actions performed and future results are different; what prevents my thesis that there are no objects, and although waking and dream are identical, the actions performed and results induced are distinct? The objections and explanations here could go back and forth endlessly; fearing burdensome text, I briefly indicate the outline. Those who are wise should reflect upon this accordingly.