注大乘入楞伽經 8.129

8.129

The five sense faculties and the six sense objects are collectively called "form." It is also said that what is seen by the eye-consciousness is called visible and impingent matter; what is apprehended by the ear-, nose-, tongue-, and body-consciousnesses is called invisible and impingent matter; and what is apprehended by the mental consciousness is called invisible and non-impingent matter. These three kinds of forms of matter are collectively called "form."