俱舍論頌疏論本 1.120

1.120

釋曰：此色蘊中五根、五境，於處門中立為十處，於界門中立為十界。上來二段不同，總是明色蘊竟。

The commentary says: Among this aggregate of matter, the five faculties and five objects are established as ten bases under the category of bases, and established as ten elements under the category of elements. The above two distinct passages conclude the overall explanation of the aggregate of matter.