俱舍論記 1.187

1.187

「頌曰至身界觸界」者，此下大文第二立處界。言此中，是簡持義，或起論端義。此前所說十一種色蘊中，毘婆沙師許即根、境為十處界。然經部師處假、界實，不可即以處為界體，於彼有違，故言許即表非共信。

"The verse states: ... the body element and tangible element": from here onward is the second major section, establishing the bases (āyatana) and elements (dhātu). The word "herein" (iha) has the meaning of setting apart and specifying, or of introducing the beginning of the discussion. Among the eleven kinds of the aggregate of form explained previously, the masters of the Vibhāṣā accept that the faculties and objects are precisely the ten bases and elements. However, for the Sautrāntika masters, the bases are conventional and the elements are real; one cannot directly take the bases to be the substantial essence of the elements. Because this conflicts with them, it says "accept", indicating that it is not a universally accepted belief.