俱舍論記 18.175

18.175

「次算及文至五蘊為體」者，算謂語算，如言九九八十一等。文謂文章，如人語言諷詠詩賦。並語工巧，以前語業為自性，及彼能發心、心所法。總而言之，五蘊為體。應知算文以能算文語業為體，非所算文。故《婆沙》云「此中算者非謂所算一、十、百、千、萬、億等法，但是所有能算之法。此能算法，故說為算。」又云「此中詩者，非所述詠，但是所有能成詠法。此能成詠法，故說為詩（解云：詩之與文，名異義同）。」

Regarding "Next, reckoning and composition... have the five aggregates as their nature": reckoning refers to verbal arithmetic, such as saying 'nine times nine is eighty-one' and so forth. Composition refers to written prose and verse, such as human speech chanting poetry and rhapsodies. Both are verbal crafts, taking the vocal karma mentioned before as their intrinsic nature, as well as the mind and mental factors capable of initiating them. Generally speaking, they take the five aggregates as their nature. One should know that reckoning and composition take the vocal karma capable of reckoning and composing as their nature, not the reckoning and compositions themselves. Therefore the Mahāvibhāṣā states: "Here, 'reckoning' does not refer to the items reckoned, such as one, ten, a hundred, a thousand, ten thousand, a hundred million, and so forth, but is simply whatever factor is capable of reckoning. Because this is the factor capable of reckoning, it is spoken of as reckoning." It also states: "Here, 'poetry' is not what is recited or chanted, but is simply whatever factor is capable of accomplishing recitation. Because this is the factor capable of accomplishing recitation, it is spoken of as poetry (Explanation: 'poetry' and 'composition' differ in name but are identical in meaning)."