俱舍論頌疏論本 10.44

10.44

色十二上三者，此明欲界近行緣上界境界數也。欲緣色界境唯十二，謂喜、憂、捨各緣色四，三四十二。彼無香味，除香味六也。上三者，上謂無色，欲緣無色唯得有三，謂喜、憂、捨各緣彼法。彼無色等五所緣境，故有三法。

Regarding "twelve [cognizing] the form [realm], and three [cognizing] the higher [realm]": this explains the number of objects of the higher realms cognized by the explorations of the desire realm. The desire realm cognizing the form realm has only twelve: namely, joy, grief, and equanimity each cognizing four [objects] of the form realm, three times four being twelve. That realm lacks smell and taste, excluding the six of smell and taste. "Three [cognizing] the higher": "higher" means the formless realm; the desire realm cognizing the formless realm can only have three, namely joy, grief, and equanimity each cognizing its dharmas. That realm lacks the five objects such as form, hence there are three [explorations of] dharmas.