俱舍論記 18.108

18.108

「田所施財至皆有差別」者，此則第二明財異。由所施財，或闕或具色、香、味、觸，如次便得或闕或具妙色等果。此即總釋。

Regarding "From the material thing given to the field... there is a distinction in each": this is the second [section], explaining differences in material things (dravya). Because the material things given are either deficient in or endowed with visible form, smell, taste, and touch, one accordingly obtains a result that is either deficient in or endowed with excellent visible form and so forth. This is the general explanation.