四分律行事鈔資持記 2.196

2.196

斥異者。對破有宗。五根五塵四大，為十四色。由此宗中，塵境推識了；善惡本心造，是故根塵竝屬無記；彼不論心，根塵四大，俱通三性。

"Repudiating Heterodoxy": this is refuting the Existence School. The five faculties, the five sensory objects, and the four great elements make fourteen kinds of matter. Because in this school sensory objects are understood by being traced to consciousness, and good and evil are originally created by the mind, therefore faculties and sensory objects both belong to the indeterminate; they do not discuss the mind, and faculties, sensory objects, and the four great elements all extend across the three natures.