俱舍論疏 18.179

18.179

論「後數應知至能數法故」，明數也。勝論數，德句義攝。大乘所數，不相應攝。此宗所數，不別立法。

On the treatise passage from "Finally, mathematics should be known" to "because it is the dharma capable of counting": This clarifies mathematics. In the Vaiśeṣika system, number is subsumed under the category of quality (guṇa). In the Mahāyāna, that which is counted is subsumed under unassociated formations. In this school, that which is counted is not established as a separate dharma.