俱舍論疏 18.109

18.109

「論曰至妙色等果」，略釋因果相對。理實所施亦有於聲，此中財施據衣食等，故說四境略不言聲，非異熟故。衣等四境成，食三境成故。又聲非報，無相對故，略而不論。

From the Śāstra's "It is said in the treatise..." down to "...results such as exquisite visible form": this briefly explains the correspondence between cause and effect. In actual fact, among what is given there is also sound; here, material giving is based on clothing, food, and so forth, so the four sense-objects are spoken of and sound is omitted because it is not a result of maturation (vipāka). Clothing and the like are constituted of four sense-objects, while food is constituted of three sense-objects. Furthermore, sound is not a retribution and has no corresponding [maturation result], so it is omitted and not discussed.