因明入正理論疏 2.73

2.73

有法言真，明依勝義，不依世俗，故無違於非學世間。又顯依大乘殊勝義立，非依小乘，亦無違於《阿含》等教，色離識有。亦無違於小乘學者、世間之失。極成之言，簡諸小乘後身菩薩染污諸色，一切佛身有漏諸色。若立為唯識，便有一分自所別不成，亦有一分違宗之失。十方佛色及佛無漏色他不許有，立為唯識，有他一分所別不成。其此二因皆有隨一一分所依不成，說極成言，為簡於此，立二所餘共許諸色為唯識故。

The subject (dharmin) contains the word 'ultimately' (paramārthataḥ) to clarify that it relies on the ultimate truth and does not rely on the conventional; hence there is no contradiction with the unlearned world. Furthermore, it indicates that it is established relying on the superior doctrine of the Mahāyāna and not relying on the Hīnayāna, so there is also no contradiction with scriptures such as the Āgamas, which maintain that form exists separately from consciousness. Nor is there the fault of contradicting the learned world of the Hīnayāna. The word 'commonly recognized' (prasiddha) excludes the defiled forms of the bodhisattva in his final lifetime and all the defiled forms of the Buddha's body maintained by the Hīnayāna. If these were established as mere-consciousness, there would be a partial unestablished subject (dharmin) for oneself, and also the fault of partially contradicting one's own thesis (pratijñā). The forms of the Buddhas of the ten directions and the Buddha's uncontaminated forms are not accepted by the opponent; if they were established as mere-consciousness, there would be a partial unestablished subject for the other. The reasons (hetu) for both of these would also have the fault of the locus being partially unestablished for one party or the other (anyatarāsiddha). The word 'commonly recognized' is stated to exclude these cases, so that the forms mutually accepted by both parties remaining apart from these two are established as mere-consciousness.