俱舍論記 2.107

2.107

「聲可如色至不應如色說」者，難。香、味、觸三，一取非餘，應如眼等，不應如色。

Regarding 'Sound may be like visible form... should not be spoken of as like visible form': this is an objection. The three—odour, taste, and tangible—are grasped by one and not by others; they should be like the eye and the others, and should not be spoken of as like visible form.