俱舍論記 29.123

29.123

「又薄伽梵至是不可說」者，論主又引第八經破。又薄伽梵告梵志言：我說一切有，唯是十二處攝法皆盡，十二處外更無有法。若數取趣非是處攝，無體理成。若是處攝，汝不應言是不可說第五法藏，以十二處是可說故。

Regarding "Furthermore, the Bhagavān ... is inexpressible": the author of the treatise cites an eighth sūtra to refute [them]. Furthermore, the Bhagavān addressed the brāhmaṇa, saying: "I state that all that exists is entirely subsumed under the twelve āyatanas alone; outside the twelve āyatanas there are no further dharmas." If the pudgala is not subsumed under the āyatanas, it is logically established that it has no real entity. If it is subsumed under the āyatanas, you should not say that it is the inexpressible fifth receptacle of dharmas, because the twelve āyatanas are expressible.