俱舍論記 2.69

2.69

「彼說不然至理定不然」者，論主破。非堅、濕等眼等所取，故知堅等非色、聲等。非色、聲等身根所覺，故知色等非堅、濕等。

Regarding "His explanation is incorrect... is definitively illogical": The author of the treatise refutes it. Solidity, moisture, and so forth are not what is apprehended by the eye and other faculties; therefore one knows that solidity and so forth are not visible matter, sound, and so forth. Visible matter, sound, and so forth are not sensed by the bodily faculty; therefore one knows that visible matter and so forth are not solidity, moisture, and so forth.