Vaisesika Sūtra 3.1.02

इन्द्रियार्थाप्रसिद्धिरिन्द्रियार्थेभ्योऽर्थान्तरस्य हेतुः ॥२॥

The non-recognition of sense-objects is the cause for positing a different entity apart from the sense-objects.