大般涅槃經義記 6.334

6.334

釋中四句：一分色為十，五根、五塵是其十也。如《毘曇》中說有十一，五根、五塵及無作色；《成實法》中說有十四，五根、五塵及與四大，今以何故偏說十種？釋言：四大於此經中是觸塵收，故不別論；彼無作色於此經中但是色法而無色相，成身相隱是以不說。

In the explanation there are four clauses: first, it divides form into ten: the five faculties and the five dusts are the ten. As explained in the Abhidharma, there are eleven: the five faculties, the five dusts, and unmanifest form; in the Harivarman treatise (*Tattvasiddhi*), there are fourteen: the five faculties, the five dusts, and the four great elements. For what reason does it now specifically speak of ten kinds? The explanation says: the four great elements in this sūtra are subsumed under the tactile dust, so they are not discussed separately; and as for unmanifest form, in this sūtra it is merely a matter of form but lacks the characteristic of form, and its aspect of constituting the body is hidden, which is why it is not mentioned.