The Dharma Transmission Gatha of Buddha Vipaśyin

The body is formed by the four elements,

The mind, originally unborn, arises with conditions.

When conditions cease, the mind too disappears—

Sin and merit, like illusions, rise and fall.

Explanation: The material body of sentient beings is composed of the four elements—earth, water, fire, and wind. Based on the karmic conditions of sentient beings, the eighth consciousness projects the seeds of these four elements. Depending on the varying proportions of the elements, it manifests the material body of sentient beings, who then take this body composed of the four elements as the self. The eighth consciousness, which manifests sentient beings, is inherently present and not born later; it is the unborn Dharma-nature. Formless and without characteristics, it cannot manifest alone. It always abides alongside the various states of the five aggregates it manifests. Wherever a state appears, its presence exists. Thus, for sentient beings to recognize and find it, they must seek it within the illusory conditions of various states.

If the various states of the five aggregates vanish—if the eyes see no forms, ears hear no sounds, nose smells no fragrances, mind contemplates no dharmas, and the conscious mind ceases—then the eighth consciousness cannot manifest through forms, sounds, scents, tastes, touches, or dharmas. With no conscious mind to perceive it, the eighth consciousness temporarily withdraws into concealment. Since the material body is formed by the four elements and the conscious mind is illusory, the sins and merits created by the five aggregates are likewise illusory. They appear to exist phenomenally but are ultimately unborn; there is no real existence of sin or merit. Therefore, both sin and merit are empty, devoid of self and what belongs to self.