俱舍論記 25.103

25.103

「由此五法至不可屈伏故」者，答。由此五法依下品先說根，依上品後說力。又依可屈伏名根，不可屈伏名力。

Regarding "Because these five dharmas... cannot be subdued": this is the reply. Because these five dharmas, based on their lower grade, are first spoken of as faculties, and based on their superior grade, are later spoken of as powers. Furthermore, based on being subduable they are called faculties, and based on being unsubduable they are called powers.