大乘義章 2.23

2.23

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.