俱舍論疏 1.167

1.167

論「有說有聲至合所生聲」，第四破異說也。此雜心師說：手、鼓合生聲，名因俱聲。即二大種所生聲也。

[Regarding the] treatise's [statement]: "Some say there is sound […] generated by contact": the fourth [part] is refuting divergent opinions. This is an opinion of the *Saṃyuktābhidharmahṛdaya* masters: sound generated by the contact of hand and drum is called sound with both causes, which is sound produced by two kinds of great elements.