俱舍論記 4.5

4.5

「今先辨色至十事有餘根」者，此即別答，明色俱生。一切諸色略有二種：一是極微聚，即五根五境；二非極微聚，即無表色。此中且辨極微聚也。微聚是假，假必依實。實有多小不同，是即約假聚明有實數也。

Regarding 'Now, first to analyze matter [...] ten entities when having other faculties': this is the specific reply, explaining the co-arising of matter. All matter is briefly of two kinds: first, aggregations of atomic particles (paramāṇu-saṃghāta), namely the five faculties and the five sensory objects; second, non-aggregations of atomic particles, namely unmanifest matter (avijñapti-rūpa). Here, it temporarily analyzes the aggregations of atomic particles. An atomic aggregation is nominal (prajñapti), and the nominal must depend on the real (dravya). Real entities differ in being many or few; thus, with respect to nominal aggregations, the number of real entities is clarified.