俱舍論記 1.240

1.240

「或有說者至我當與汝」者，又述異釋。可分段義是蘊義，故言一一分亦名蘊。故引彼世間舉貸財物，皆令彼人三時還足，便作是言：「汝三蘊還，我當與汝物。」顯一一分皆名為蘊。

"Others say ... I will give it to you" relates yet another explanation. The meaning of having parts (sections) is the meaning of skandha; hence it is said that each individual part is also called a skandha. Thus he cites the worldly practice of lending property, requiring the person to repay it fully across three periods, saying: "Repay in three portions (skandhas), and I will give you the goods." This shows that each individual part is called a skandha.