俱舍論記 14.81

14.81

「時名是何法」者，問。時能詮名，為是何法？因解時便，問能詮名。又解：此時名何法？此中明時，故問時體。《正理》三十七亦云「何法名時？」《婆沙》一百三十五亦云「劫名何法？」又解：所詮時體及能詮名為是何法？此中解時，故問時體。因明時義便，復問其名。

"What dharma is the name 'time'?" is a question. As for the expressing name 'time', what dharma is it? Availing of the occasion of explaining time, it asks about the expressing name. Another explanation: What dharma is this named 'time'? Here time is being clarified, so it asks about the substance of time. Nyāyānusāra 37 also says: "What dharma is named 'time'?" Mahāvibhāṣā 135 also says: "What dharma is named an 'eon' (kalpa)?" Another explanation: What dharma are the expressed substance of time and the expressing name? Here time is explained, so it asks about the substance of time; and availing of the occasion of clarifying the meaning of time, it also asks about its name.