俱舍論記 2.205

2.205

「又經中說至有所緣故」者，釋下兩句。將釋根、非根，依經列名，會釋次第。經據六根次第，故意在男、女根前。對法據有所緣、無所緣，故說意根在命根後。以命等八無所緣故作一類說，意等十四有所緣故復為一類。

Regarding [the passage] "Moreover, in the sūtra it is said... because they have an intentional object (sālambana)": this explains the next two lines [of verse]. Intending to explain faculties (indriya) and non-faculties, it lists the names according to the sūtra and harmonises and explains the sequence. The sūtra relies on the sequence of the six faculties; therefore the mind faculty comes before the male and female faculties. The Abhidharma relies on having an intentional object or lacking an intentional object; therefore it states that the mind faculty comes after the life faculty. Because the eight [faculties] beginning with life lack an intentional object, they are stated as one class, and because the fourteen [faculties] beginning with mind have an intentional object, they are yet another class.