Vaisesika Sūtras
Vaisesika Sūtra 2.1.11
अद्रव्यवत्वेन द्रव्यम् ॥११॥
adravyavatvena dravyam ॥11॥
[adravyavatvena = by the absence of substance-ness; dravyam = is a substance;॥]
(Air) is a substance with the absence of 'substance-ness'.