俱舍論記 10.44

10.44

「又類似名」者，第二解。四蘊與名，同無色法流類似名，故標名稱。故《婆沙》十五解四蘊名名所以云「答：佛於有為總分二分，謂色、非色。色是色蘊，非色即是受等四蘊。非色聚中有能顯了一切法名，故非色聚總說為名。

[On the Kośa's statement:] "Moreover, they resemble names": this is the second explanation. The four aggregates and names are of the same class of non-material dharmas and resemble names; hence they are designated by the appellation "name". Thus, the Mahāvibhāṣā, fascicle 15, in explaining why the four aggregates are called "name", says: "Answer: The Buddha divided conditioned phenomena into two general categories, namely, matter and non-matter. Matter is the aggregate of form; non-matter is the four aggregates of sensation and so forth. Within the non-material collection, there are names that can make all phenomena clear; therefore, the non-material collection as a whole is called 'name'."