俱舍論記 1.244

1.244

「若以聚義名蘊許是假」者，諸處極微亦由積集方是生門，何因不許處亦是假？應立量云：諸有色處定應是假，處因積聚方得成故，猶如諸蘊。

"If, because accumulation is the meaning of skandha, it is accepted as provisional": the atomic particles of the various āyatanas also become gateways of arising only through accumulation; why do you not accept that the āyatanas are also provisional? One should formulate an inference: All physical āyatanas must definitely be provisional, because the āyatanas come to be established only through accumulation, just like the skandhas.