俱舍論疏 1.275

1.275

論「有對名麁至或相待立」，以二義釋麁、細。有對名麁，五根、五境名麁。無表名細。相待麁、細，即所望不同。

The treatise says: "That which has resistance is called coarse... or established relatively." Coarse and fine are explained through two meanings. 'That which has resistance is called coarse': the five faculties and five sense-objects are called coarse. Non-informative [form] is called fine. Relatively coarse and fine means that what they are compared to is different.