俱舍論記 18.176

18.176

「後數應知至能數法故」者，數謂意思計數諸法。一、十等數是意業工巧，以前意業為自性，及彼意思同時能發心、心所法。總而言之，四蘊為體。但由意思能數法故，內思計校名數，出語以去名算，故二不同。應知此數以能計數為體，非所計數。故《婆沙》云「此中數者，非謂所數稻麻等物、百千等，但是所有能數之法，此能數法說為數。若依勝論，德句義中別有數體。若依大乘，於所數法上假立為數。若依此宗，以能數思為其體也。若據所數法，與大乘同。

Regarding "Finally, calculation should be known... because it is the factor capable of calculating": calculation refers to mentally counting phenomena. Numbers such as one, ten, and so forth are mental crafts, taking the mental karma mentioned before as their intrinsic nature, as well as the mind and mental factors capable of initiating it simultaneously with that volition. Generally speaking, it takes the four aggregates as its nature. It is solely because volition is capable of calculating phenomena: internal deliberation and calculation is called calculation (saṅkhyāna), while uttering speech outward is called reckoning (gaṇanā); hence the two differ. One should know that this calculation takes what is capable of calculating as its nature, not what is calculated. Therefore the Mahāvibhāṣā states: "Here, 'calculation' does not refer to the things calculated, such as rice and sesame, or hundreds and thousands, but is simply whatever factor is capable of calculating; this factor capable of calculating is spoken of as calculation." If according to the Vaiśeṣika, within the category of quality (guṇa-padārtha) there is a distinct entity of number. If according to the Mahāyāna, number is nominally designated upon the phenomena calculated. If according to this school, it takes the volition capable of calculating as its nature. If based on the phenomena calculated, it is the same as the Mahāyāna.