俱舍論頌疏論本 1.182

1.182

攝多增上法者，此明法處得立通名。一、攝多法，有六十四法名為多法，心所有四十六、不相應有十四、無為有三及無表色，此等諸法法處攝故。二、攝增上法，增上法者，所謂涅槃唯法處攝。由此兩義，獨名為法。

As for 'subsuming many and superior phenomena': This explains why the dharmāyatana comes to establish the common name. First, it subsumes many phenomena: there are sixty-four phenomena called 'many phenomena'—forty-six mental factors, fourteen conditioning forces not associated with mind (cittaviprayukhasaṃskāra), three unconditioned phenomena, and unmanifest form (avijñaptirūpa)—because these phenomena are subsumed under the dharmāyatana. Second, it subsumes superior phenomena: 'superior phenomena' refers to nirvāṇa, which is subsumed solely under the dharmāyatana. Due to these two meanings, it is uniquely named 'dharma'.