大乘百法明門論疏 1.36

1.36

解云：「所以色塵之中說有假色，乃至觸塵之中說有假觸者，此文但據攝假從實，是故合說；據實不緣。」

The commentary states: "The reason why visual objects are said to have nominal forms, and tactile objects are said to have nominal touches, is that these texts merely speak in terms of subsuming the nominal under the real, and therefore discuss them together; strictly speaking, they are not cognized."