俱舍論記 7.85

7.85

「所造於大至大種果故」者，釋第四句。准此頌文，十因名因緣。故前問言：云何大種所造，自、他相望互為因緣。與《婆沙》同據十因作論。

Regarding "Derived matter for the great elements... because it is the fruit of the great elements": this explains the fourth line. Based on this verse text, the ten causes are called cause-and-condition. Therefore, the earlier question asked: how are the great elements and derived matter mutual cause-and-condition with respect to themselves and each other? This agrees with the Mahāvibhāṣā in constructing its argument on the basis of the ten causes.