大乘起信論裂網疏 4.101

4.101

問：析色是小乘觀，云何大乘用之？答：小乘析色但顯人空，大乘析色即顯色法本空。故曰法無大小，大小在人。不龜手藥之喻，可深思也。

Question: Analyzing physical form is a Hīnayāna contemplation; why is it used in the Mahāyāna? Answer: The Hīnayāna analysis of physical form only reveals the emptiness of the person, whereas the Mahāyāna analysis of physical form directly reveals that physical dharmas are fundamentally empty. Therefore it is said: phenomena are neither great nor small; greatness and smallness lie in the person. The analogy of the ointment that prevents chapped hands is worthy of deep reflection.