俱舍論記 12.22

12.22

「謂唯五蘊」者，答。劫謂時分，時無別體，約法以明，故以五蘊為體。故《婆沙》一百三十五云「劫體是何？有說是色。引證（云云）。」如是說者，晝夜等位無不皆是五蘊生滅，以此成劫。劫體亦然。然劫既通三界時分，故用五蘊、四蘊為性。

"It is merely the five skandhas" is the answer. A kalpa refers to a division of time; time has no separate real entity, but is clarified in reference to conditioned phenomena; therefore it takes the five skandhas as its entity. Hence the Vibhāṣā, fascicle 135, says: "What is the entity of a kalpa? Some say it is matter. Citation of proof, etc." The correct statement is: the states of day, night, and so forth are without exception all the arising and ceasing of the five skandhas, and through these a kalpa is formed. The entity of a kalpa is likewise. However, since a kalpa pervades the time divisions of the three realms, it takes the five skandhas and the four skandhas as its nature.