俱舍論疏 6.166

6.166

論「若感身處至應知亦爾」，明感三處。身三處者，謂身、觸、法。觸是四大，法是四相等。色、香、味三應知亦爾。

On the Śāstra's: "If it produces the body āyatana [...] one should know it is likewise": this clarifies the production of three āyatanas. The three āyatanas of the body are the body, tangible, and mental [āyatanas]. Tangibles are the four great elements, and the mental [āyatana] is the four characteristics and so forth. One should know that the three of form, odor, and taste are likewise.