Early Monastic Buddhism v1.c10.32

v1.c10.32

[As the soul is not made of rūpa (matter),¹ its existence cannot be admitted, and for the same reason, it cannot be said that the soul possesses attributes of its own (vattvārthopayoga). If the soul and rūpa be regarded as separate, then the relation between the soul and rūpa would be like the cowherd and his cows, and if they are regarded as not separate (abheda), the soul would be made of rūpa, hence neither identity (tattva)² nor difference (anyatva) of the soul and the skandhas can be established.]