俱舍論記 26.106

26.106

「慧及諸餘至皆是所行」者，釋後兩句。心、心所法由有所緣故皆是能行於境，一切有法皆是所行境界。

"Prajñā and all other […] are all objects of activity": This explains the final two lines. Mind and mental factors, because they possess an object of cognition, are all "active agents" toward the object; all existing dharmas are the objective domains of activity.