俱舍論頌疏論本 1.187

1.187

釋曰：論有兩釋。諸說佛教語為體者，彼說法蘊皆色蘊攝，語是音聲，故色蘊攝。諸說佛教名為體者，彼說法蘊皆行蘊攝。名是不相應行，故行蘊攝。

Commentary: The śāstra has two explanations. Those who state that the Buddha's teaching has speech as its essential nature maintain that the dharma-skandhas are all subsumed under the form skandha (rūpa-skandha), because speech is sound and therefore subsumed under the form skandha. Those who state that the Buddha's teaching has name (nāman) as its essential nature maintain that the dharma-skandhas are all subsumed under the saṃskāra skandha, because name is a conditioned factor disassociated from thought (citta-viprayukta-saṃskāra) and therefore subsumed under the saṃskāra skandha.