唯識二十論述記 2.351

2.351

述曰：此重釋前不如實義，除佛智外，餘他心智及自心智，由有法執，似外境相虛妄現故。虛者不實，妄者顛倒，是故於境不如實知此第一義，故不如實。

The Commentary states: This re-explains the preceding meaning of 'not as it truly is'. Aside from the Buddha's knowledge, the remaining knowledges of others' minds and knowledges of one's own mind, because they possess grasping at dharmas, falsely appear in the likeness of external objects. 'False' means not real, and 'erroneous' means inverted. Therefore, they do not know their objects as they truly are; this is the primary meaning, and thus [they are] 'not as it truly is'.