俱舍論記 10.41

10.41

「謂隨種種至色味等名」者，答。謂劫初時，隨種種法世共立名。由勢力故，後名方得於彼彼義轉變詮表，如牛等名。

[On the Kośa's statement:] "That is, according to the various [things, consensus was established at the beginning of the kalpa... names such as form, taste, etc.]": this is the answer. That is, at the beginning of the cosmic era, the world established conventional names in accordance with various phenomena. Due to this power, subsequent names can change, apply, and express those respective objects, like the name "cow" and so forth.