俱舍論記 13.84

13.84

「又契經說至便成無用」者，此是第五法處色證。又契經說「苾芻當知，十二處中言法處者，所謂外處。是十一處所不攝法，非眼見故名無見，無障礙故名無對。」於此經中不言無色，明知法處有無表色。若不觀彼法處無表，此經闕減便成無用，具足應更說言無色。《正理》稱為各別處經。

"Furthermore, a sūtra says [...] it would become useless": this is the fifth proof from form in the base of mental phenomena (dharmāyatana). Furthermore, a sūtra says: "Bhikṣus, you should know that among the twelve sense-bases, what is called the base of mental phenomena is an external sense-base. It consists of dharmas not subsumed under the [other] eleven sense-bases; because it is not seen by the eye, it is called invisible; because it has no obstruction, it is called non-resistant." In this sūtra it does not say "non-physical"; we clearly know that in the base of mental phenomena there is uninformative form. If one does not consider that uninformative form in the base of mental phenomena, this sūtra would be deficient and become useless, for to be complete it should further say "non-physical." The Nyāyānusāra calls this the "Sūtra on the Distinct Sense-Bases."