妙法蓮華經玄義 2.110

2.110

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.