俱舍論頌疏論本 2.98

2.98

如眼耳亦然者，釋耳根也。翻前頌云：耳不下於身，聲識非上耳，聲於識一切，二於身亦然。此言識者，耳識也。

'As with the eye, so too with the ear' explains the ear faculty. Inverting the preceding verse, it says: 'The ear is not lower than the body; sound and consciousness are not higher than the ear; sound in relation to consciousness is of all [three]; the two in relation to the body are likewise.' The 'consciousness' spoken of here is ear-consciousness.