俱舍論記 10.45

10.45

「隨名顯故」者，第三解：無色四蘊相隱難知，隨名顯故，故標名稱。故《婆沙》云「有說色法麁顯，即說為色。非色微隱，由名顯故，說之為名。

[On the Kośa's statement:] "Because they are manifested through names": this is the third explanation. The characteristics of the four non-material aggregates are hidden and difficult to know; because they are manifested through names, they are designated by the appellation "name". Thus the Mahāvibhāṣā says: "Some say that material phenomena are coarse and manifest, and are therefore called 'form'. Non-material phenomena are subtle and hidden; because they are manifested by names, they are called 'name'."