Vaisesika Sūtra 3.1.08

अर्थान्तरं ह्यर्थान्तरस्यानपदेशः ॥८॥

arthāntaraṁ hy arthāntarasya anapadeśaḥ ॥8॥

[अर्थान्तरम् (artha-antaram) - a different entity; हि (hi) - indeed; अर्थान्तरस्य (artha-antarasya) - because of the difference; अनपदेशः (anapadeśaḥ) - inexpressibility (non-verbal designation).]

It is indeed a different entity, because, due to its difference, it is not verbally expressible.