俱舍論頌疏論本 16.86

16.86

釋曰：若境由眼識所證，名為所見，謂色是也。若境由耳識所證，名為所聞，謂聲是也。若境由意識所證，名為所知，謂法境也。若境由鼻、舌、身三識所證，名為所覺，謂香、味、觸也。

The explanation says: If an object is verified by visual consciousness, it is called "what is seen," meaning visible forms. If an object is verified by auditory consciousness, it is called "what is heard," meaning sounds. If an object is verified by mental consciousness, it is called "what is known," meaning the object of phenomena (dharmas). If an object is verified by the three consciousnesses of nose, tongue, and body, it is called "what is sensed," meaning odors, tastes, and tangibles.