俱舍論記 1.239

1.239

「有說能荷至物所聚故」者，述異釋。有為之法為因取果，果所積集名為能荷。由諸世間以其兩肩能荷重擔，說肩名蘊，物所聚故。此釋亦以聚故名蘊，符經順假，故論主不破。

"Some say that being able to bear ... because objects accumulate there" relates an alternative explanation. A conditioned dharma acts as a cause to grasp a fruit; what is accumulated by the fruit is called being able to bear. Because in the world the two shoulders are able to bear a heavy load, shoulders are called skandhas, because objects accumulate there. This explanation also defines a skandha by accumulation, which tallies with the sūtra and conforms to being provisional; therefore, the author of the treatise does not refute it.