大乘義章 2.23

2.23

次辨假實。毘曇法中十一種色皆是實法。《毘曇》多以性相中求，故無假色。成實法中五塵是實、根大是假，攬塵成大，大成根故。若對理論，一切皆假，同是因緣假名法故。

Next, the nominal and the real are distinguished. In the Abhidharma system, all eleven kinds of matter are real dharmas. The Abhidharma mostly seeks within intrinsic nature and characteristics; therefore, there is no nominal matter. In the Tattvasiddhi system, the five sense objects are real, while the sense organs and the great elements are nominal, because the sense objects are gathered to form the great elements, and the great elements form the sense organs. If contrasted with the ultimate principle, all are nominal, because they are equally dharmas of conditioned designation.