俱舍論疏 3.54

3.54

論「即由此緣經立次第」，此明經中先說內六處；次說男、女；次說命根；次說五受；次說信等五根；次說三無漏根。不言論說次第者，以論意根於命根後說，不依此次第也。

The Śāstra states: "It is precisely for this reason that the sūtras establish the sequence." This clarifies that the sūtra first speaks of the six internal āyatanas; next speaks of the female and male; next speaks of the life faculty; next speaks of the five feelings; next speaks of the five faculties beginning with faith; and next speaks of the three anāsrava faculties. It does not mention the sequence of the treatise, because in the treatise the mental faculty is spoken of after the life faculty, and does not follow this sequence.