俱舍論頌疏論本 2.31

2.31

釋曰：上三句答第九問，下一句答第十問。觸界中有二者，觸謂身所覺觸，通二種：一、謂大種，地水火風。二、所造，滑澁等七。

Commentary: The upper three lines answer the ninth question; the bottom line answers the tenth question. Regarding "within the tangible-dhātu there are two kinds": "tangibles" refers to the tangibles sensed by the body, which encompass two kinds: 1. the primary elements: earth, water, fire, and wind; 2. derived matter: the seven including smoothness, roughness, etc.