俱舍論記 4.24

4.24

「二俱無過至謂能依造色」者，此即釋也。應知此中事者，大種依體、造色依處，能造義強，故約事說；所造義劣，故約處說。

"Neither way has any fault ... that is, the secondary matter dependent [on them]": this is the resolution. One should understand that the "matter" (dravya) here means: the great elements are based on real entity, and the secondary matter is based on āyatana. The meaning of "capable of creating" is strong, so it is spoken of in terms of real entities; the meaning of "that which is created" is inferior, so it is spoken of in terms of āyatanas.