大乘起信論義記 3.265

3.265

釋中二：先明情有，遍計性中相待而有，妄念所緣故非法身，故云以對色故乃至心生滅也。

In the explanation there are two parts: first, clarifying its existence in subjective delusion: it exists mutually dependent within the imaginary nature; being an object of false thought, it is not the dharmakāya. Therefore it says, 'Because it is paired with form' down to 'the mind to arise and cease.'