首楞嚴義疏注經 8.427

8.427

吸氣則取味所招，吐氣則發語所致。如是下歷根別受。為承為忍者，承領忍受一切惡味。造業之時，先是舌根受食知味，然後始益諸根大種，舌不領味諸根不益，受報亦然。

Inhaling breath is brought on by grasping flavour; exhaling breath is caused by uttering speech. "As this..." onward traces the separate undergoings through the faculties. To "become reception and endurance" means receiving and enduring all foul tastes. At the time of creating karma, the tongue faculty first receives the food and tastes the flavour, and only then nourishes the primary elements of the other faculties. If the tongue does not receive flavour, the other faculties are not nourished; undergoing retribution is likewise so.