俱舍論記 1.178

1.178

「諸無表色應不名色」者，又難。五根、五境極微成變礙，可得名為色。無表既非極微成、非變礙，故應非色。

"Unmanifest matter (avijñapti-rūpa) should not be called matter": This is another objection. If the five sense organs and five sense objects, being composed of atoms, have transformation and resistance, they may rightly be called matter. Since unmanifest matter is neither composed of atoms nor possesses transformation and resistance, it should not be matter.