俱舍論記 9.168

9.168

「豈不地界至其體亦有」者，說一切有部難。豈不內地界越髮、毛等，洟、淚等中其體亦有。是則髮等攝地不盡，非具足說，還是就勝而說。

Regarding "is it not the case that the earth element ... its substance also exists": this is the Sarvāstivāda objection. Is it not the case that the internal earth element extends beyond hair, body hair, and so forth, its substance being also present in nasal mucus, tears, and so forth? In that case, hair and so forth do not completely encompass earth, it is not an exhaustive exposition, and it is still spoken of according to what is predominant.