俱舍論記 2.206

2.206

「如是所說至皆體非根」者，如是所說二十二根，十八界中內十二界，法界一分攝。此即開章。言法一分者，命等十一，謂命、樂、苦、喜、憂、捨、信、勤、念、定、慧。及後三一分者，謂二十二中後三無漏根，此三根此以九根為體。謂意、喜、樂、捨、信等五根，於九根中後八是法界攝，故言後三一分。此等竝是法界一分攝。言內十二者，眼等五根如自名相攝。意根通是七心界攝，後三一分即是意根，是意、意識攝。女、男二根，身一分攝。如後〈根品〉當辨。此等竝是內十二攝。義准所餘色等五界及法界一分，皆體非根也。

Regarding [the passage] "The twenty-two faculties so stated... are all in essence non-faculties": the twenty-two faculties so stated are subsumed under the twelve internal dhātus and one portion of the dharma-dhātu among the eighteen dhātus. This is the opening of the section. "One portion of the dharma-[dhātu]" refers to the eleven beginning with life—namely life, pleasure, suffering, joy, grief, equanimity, faith, vigour, mindfulness, concentration, and wisdom—and one portion of the last three. "The last three" refers to the last three undefiled (anāsrava) faculties among the twenty-two; these three faculties take nine faculties as their essence, namely mind, joy, pleasure, equanimity, and the five faculties beginning with faith. Among these nine faculties, the latter eight are subsumed under the dharma-dhātu; therefore it says "one portion of the last three." All of these are subsumed under one portion of the dharma-dhātu. "The twelve internal [dhātus]" means that the five faculties beginning with the eye are subsumed under their own names and characteristics. The mind faculty is universally subsumed under the seven consciousness-dhātus. One portion of the last three is precisely the mind faculty, which is subsumed under mind and mental consciousness. The female and male faculties are subsumed under one portion of the body [faculty], as will be analysed later in the "Indriya-nirdeśa". All of these are subsumed under the twelve internal [dhātus]. By implication, the remaining five dhātus beginning with form and one portion of the dharma-dhātu are all in essence non-faculties.