俱舍論記 1.182

1.182

「若爾所依至應亦名色」者，難。若所依是變礙，能依得色名。所依五根既變礙，能依五識應名色。

"If so, since their substratum […] should also be called matter": This is an objection. If the substratum has transformation and resistance and what depends on it obtains the name 'matter', then since the supporting five sense organs have transformation and resistance, the dependent five consciousnesses should also be called matter.