俱舍論記 16.149

16.149

「又香味觸至是名為理」者，此顯由理。又香、味、觸在所見、所聞所知外、於彼三境，經應不起所覺言說。然起言說名為所覺，故知彼三是所覺也。是名為理。此即約經以顯正理。

"Furthermore, odor, taste, and tangibles ... this is called 'reason'": this shows it through reason. Furthermore, odor, taste, and tangibles are outside of what is seen, what is heard, and what is known; with respect to those three objects, the sūtra should not have raised the expression "what is sensed". Yet it raised the expression, calling them what is sensed; therefore, one knows that those three are what is sensed. This is called reason. This clarifies the correct reasoning on the basis of scripture.