俱舍論疏 24.191

24.191

論「如是三轉至七處善等」，明諦十二，故名十二行相，理實有四十八也。如眼、色為二法，乃至意、法為二，實十二。七處善，五蘊各七，總有三十五。而言二法及七處也。

The treatise says: 'Such three turnings, up to: the seven bases of goodness and so forth'—this clarifies that there are twelve aspects because of the twelve of the truths, whereas in actual reality there are forty-eight. Just as the eye and form constitute two phenomena, up to the mind and phenomena constituting two, which in reality are twelve; and in the seven bases of goodness, each of the five skandhas has seven, totaling thirty-five, yet one speaks of the two phenomena and the seven bases.