俱舍論記 1.111

1.111

「頌曰至立色蘊名」者，此即答也。若如經部不立無表也，覺天不立所造色，大乘於法處中更立多色。此宗唯依十一色量立色蘊名。簡異心所中觸，故言所觸。

Regarding "The verse says: [...] establishing the name 'form skandha'": this is the answer. If like the Sautrāntikas, one would not establish avijñapti; Dharmatrāta does not establish derived form (upādāya-rūpa); the Mahāyāna establishes further multiple forms within the dharma-āyatana. This school establishes the name 'form skandha' based only on the measure of eleven forms. To distinguish it from contact (sparśa) among mental factors, it is called 'the tangible' (spraṣṭavya).