俱舍論疏 10.56

10.56

論「有說別法至故觸別有」，述有部計。彼以六六經中說六根、六境外別說六觸，故知六觸不是根、境，別有觸也。

The treatise says: "Some say it is a distinct dharma [...] therefore contact exists distinctly." This relates the Sarvāstivāda thesis. Because in the Ṣaṭṣaṭka-sūtra, apart from the six faculties and six objects, six contacts are stated separately, they know that the six contacts are not the faculties and objects, and that contact exists distinctly.