俱舍論記 1.183

1.183

「此難不齊至助生緣故」者，此述古師通難。無表親從大種生，如彼影、光親依樹、寶，可得從大名為色。以諸大種望所造色，作生等五因，故是親也。眼等五識，依眼等五根時，則不如是，唯能為作助生增上緣故。以識望根是其疎故，不名為色。

"This objection is not parallel, […] because they are conditions that assist their arising": This recounts an ancient master's resolution of the objection. Unmanifest matter arises directly from the great elements, just as shadow and radiance depend directly on trees and jewels; hence it can be named 'matter' after the great elements. Because the great elements act as the five causes, such as generation, with respect to derived matter, they are direct. When the five consciousnesses such as the eye-consciousness depend on the five organs such as the eye organ, it is not like this, for the organs act only as assisting, sovereign conditions (adhipati-pratyaya) for their arising. Because the consciousness is remote with respect to the organ, it is not called matter.