妙法蓮華經玄義 2.110

2.110

欲界胎生者，具十二支。色界者十一，無名色也。無色界有十，除名色、六入。又言具有。色界初生，諸根未猛利時，是名「名色」。無色界雖無色而有名，當知悉具十二支也。

Those born from the womb in the desire realm possess all twelve links. Those in the form realm have eleven, lacking name-and-form. The formless realm has ten, excluding name-and-form and the six sense bases. It is also said that they possess all of them: when first born in the form realm, before the various faculties are sharp, this is named 'name-and-form'; although the formless realm has no form, it has name—therefore one should know that all possess the twelve links.