俱舍論記 1.261

1.261

「或於身中至故最後說」者，此約所依上、下明前五根次第。所依謂扶根四境。眼、耳、鼻三若據所依得有上、下，若據根體即無上、下。故下論云「此初三根橫作行度，處無高、下，如冠華鬘。」意無方處，有即依止諸五色根生者，故最後說。故《正理》第三云「意無方所，有即依止五根生者，故最後說（已上論文）。」謂意根攬六識成。意識依雖唯意，五識亦依五根，有斯不定，故言有即依止諸根生者。雖無色界唯依意根，通三界論，故作是說。又《婆沙》七十三云「復次隨順麁、細次第法故。謂六內處，眼處最麁，是故前說。乃至意處最細，是故後說。」廣如彼說。

Regarding [the text from] “Or within the body …” to “… therefore it is explained last,” this clarifies the sequence of the first five faculties in terms of higher and lower position of their supports. “Support” refers to the four sense-objects that assist the faculties. As for the three of eye, ear, and nose, if considered according to their supports, they admit of higher and lower; if considered according to the substance of the faculties themselves, there is no higher and lower. Therefore the treatise below says: “These first three faculties are arranged horizontally; their locations have neither high nor low, like a garland worn on the head.” The mind has no spatial location, and there are [cases where it] arises depending on the five physical faculties; therefore it is explained last. Thus the Nyāyānusāra, fascicle 3, says: “The mind has no spatial location; there are cases where it arises depending on the five faculties; therefore it is explained last” (end of treatise quotation). That is to say, the mental faculty is constituted by gathering the six consciousnesses. Although the support of mental consciousness is solely the mind, the five consciousnesses also depend on the five faculties; possessing this indeterminacy, it therefore says that there are cases where it arises depending on the faculties. Although the formless realm depends solely on the mental faculty, the statement is made discussing it across the three realms. Furthermore, the Mahāvibhāṣā, fascicle 73, says: “Furthermore, it conforms to the principle of the sequence of coarse and subtle. That is to say, among the six internal āyatanas, the eye āyatana is the coarsest, therefore it is explained first … up to the mind āyatana being the most subtle, therefore it is explained last.” It is detailed as stated there.