俱舍論疏 1.228

1.228

「頌曰至身界觸界」，自下第五半行頌，以色蘊為處、界，如文可解。上來五行半頌，別明色蘊及分處、界也。

Regarding "The verse states: ... body element and tangible element": from here below is the fifth section, half a stanza, identifying the form aggregate as āyatanas and dhātus. It can be understood according to the text. The above five and a half stanzas specifically elucidate the form aggregate and classify the āyatanas and dhātus.