俱舍論頌疏論本 2.96

2.96

色於識一切者，色望於識通等、上、下，故言一切。如欲界識了欲界色，此即色望識等也。初禪眼識了欲界色，此即色望識下也。獲二禪天眼，借初禪眼識了二地色，此即色望識上也。

'Form in relation to consciousness is of all [three]': form in relation to consciousness can be equal, higher, or lower; hence it says 'all'. As when a consciousness of the desire realm cognizes form of the desire realm, this is form being equal in relation to consciousness. When an eye-consciousness of the first dhyāna cognizes form of the desire realm, this is form being lower in relation to consciousness. When, having attained the divine eye of the second dhyāna, one borrows the eye-consciousness of the first dhyāna to cognize form of the second level, this is form being higher in relation to consciousness.