Vaisesika Sūtra 7.2.27

द्रव्यत्वगुणत्वप्रतिषेधो भावेन व्याख्यातः ॥२७॥

dravya-tva-guṇatva-pratiṣedho bhāvena vyākhyātaḥ ॥27॥

[द्रव्यत्व-गुणत्व-प्रतिषेधः (dravya-tva-guṇatva-pratiṣedhaḥ) - negation of substance-ness and quality-ness; भावेन (bhāvena) - by becoming; व्याख्यातः (vyākhyātaḥ) - is explained;]

The negation of substance-ness and quality-ness is explained by becoming.