俱舍論疏 30.195

30.195

論「彼非受等至如前已說」，論主釋難兼破執也。唯內六處受等心法所依止處故。諸非情法，非受等依故，非依彼罪、福生長故，我非受等依。如前已說。

On the Śāstra's statement, "They are not the basis of feeling and so forth... as has been explained before": the author of the Śāstra resolves the objection and at the same time refutes the attachment. Because only the internal six āyatanas are the basis for mental factors such as feeling, and inanimate phenomena are not the basis of feeling and so forth, demerit and merit do not grow in reliance on them; therefore the self is not the basis of feeling and so forth, as has been explained before.