俱舍論記 1.40

1.40

「何謂對法」者，此下第二隨難別解。就中，一出對法體；二釋藏名；三明說意、說人。此即出對法體。頌前問起。

Regarding 'What is meant by Abhidharma?': below this is the second part, explaining difficult points separately. Within this, first is presenting the essence of Abhidharma; second is explaining the name 'Kośa'; third is clarifying the intention of the teaching and the person who taught it. This section presents the essence of Abhidharma. It raises the question prior to the verse.