俱舍論記 13.113

13.113

「又說法處至法處攝色」者，此破第五證。又說法處無見無對不言無色者，由有如前瑜伽師所說定境，無見無對，法處攝色故，所以不言無色。

On "Furthermore, it is stated that the dharma-base ... the form included in the dharma-base": This refutes the fifth proof. Furthermore, as for the statement that the dharma-base is non-visible and non-resistant without stating it to be non-material: because there exists the meditative object spoken of by the yogin as described before, which is non-visible and non-resistant, being form subsumed under the dharma-base (dharmāyatana-saṃgṛhīta-rūpa); for this reason it does not state that it is non-material.