俱舍論記 10.169

10.169

「觸謂三和至通三界皆有」者，釋餘三食。體唯有漏，界即通三界。於前分別十八界中，說十五界唯是有漏。已顯段食唯是有漏，故不別說。

Regarding 'Contact is the meeting of the three [...] existing across all three realms': This explains the remaining three foods. Their intrinsic nature is solely sāsrava, and as for realms, they pervade all three realms. In the preceding differentiation of the eighteen dhātus, it was stated that fifteen dhātus are solely sāsrava. This has already made clear that material food is solely sāsrava, and therefore it is not separately stated.