俱舍論記 10.43

10.43

「於彼彼境轉變而緣」者，答。無色蘊於彼彼境轉變而緣，轉變如名，故標稱。餘不相應雖無轉變，同無色中有轉變故，名攝無失。如變礙名色，雖無表等而無變礙，同於色中有變礙故，色攝無失。

[On the Kośa's statement:] "They change and apply to their respective objects and cognize them": this is the answer. The non-material aggregates change, apply, and cognize those respective objects; since their changing and applying is like that of names, they are designated by this appellation. Although the remaining non-associated formations do not change and apply, because they are the same as non-material [phenomena] in having changing and applying, their inclusion under "name" is without fault. Just as "form" (rūpa) is defined by mutability and resistance (rūpaṇa), and although non-informative matter (avijñapti) and the like lack mutability and resistance, because they are the same as matter in having mutability and resistance, their inclusion under form is without fault.