俱舍論記 1.264

1.264

「論曰至非於眼等」者，別解色處。為令了知境、有境性差別相故，色蘊分十不總為一。法處無表以少不論。

Regarding [the text from] “The treatise says …” to “… not to the eye and so forth,” this specifically explains the rūpa-āyatana. In order to make known the distinctive characteristics of the nature of the object and the possessor of the object, the form skandha is divided into ten rather than generalized into one. Non-revelation (avijñapti) in the dharma-āyatana is not discussed because of its minor status.