俱舍論記 1.228

1.228

「大德法救至麁細同前」者，敘異釋。五根所取五境名麁色，所餘五根無表名細色。約情明勝、劣，非可意者名劣，若可意者名勝。又解：十一種色，若非可意名劣色，若可意名勝色，劣、勝通十一種色。約可見處名近，不可見處名遠。餘十種色雖不可見，隨其所應，隨彼可見、不可見色說近說遠，三世內外，如自名顯。既無別釋，義同前家。受等四蘊亦然，例同色蘊。言差別者，隨其所依身力，應知遠、近。在可見處名近，在不可見處名遠。具麁細，同前第一家，依五根名麁，唯依意根名細。或約地釋。

"The venerable Dharmatrāta ... gross and subtle are as before" presents an alternative explanation. The five objects apprehended by the five sense faculties are called gross matter, while the remaining five sense faculties and non-information are called subtle matter. Superiority and inferiority are explained in terms of mental attitude: what is not agreeable is called inferior, and what is agreeable is called superior. Another explanation says: across all eleven types of matter, if it is not agreeable it is called inferior matter, and if it is agreeable it is called superior matter; thus inferiority and superiority apply to all eleven types of matter. In terms of location, what is in a visible place is called near, and what is in an invisible place is called far. Although the remaining ten types of matter are invisible, they are described as near or far in accordance with the visible or invisible matter to which they correspond. The three periods of time, internal, and external are evident from their names. Since there is no separate explanation, their meanings are identical to the former master's. The other four skandhas, sensation and the rest, are also like this, following the model of the matter skandha. As for the difference: one should know that near and far depend on the power of the body that serves as their basis; being in a visible place is called near, and being in an invisible place is called far. Having grossness and subtleness is the same as the first master above: being based on the five sense faculties is called gross, and being based solely on the mental faculty is called subtle. Or they may be explained in terms of the levels.