俱舍論記 2.203

2.203

「論曰至所緣境故」者，五境，二識所識。十三界，唯意識所識。故《雜心》云「色界二識識，乃至觸亦然。諸餘十三界，一向意識緣。」

Regarding the passage from "The treatise says:" up to "because they are objective fields of cognition": The five objective fields are cognized by two consciousnesses. Thirteen realms are cognized only by mental consciousness. Hence the Saṃyuktābhidharmahṛdaya says: "The form realm is cognized by two consciousnesses, and this is also true up to tangibles; all the remaining thirteen realms are exclusively the objective fields of mental consciousness."