瑜伽論記 1.184

1.184

觸，異名中，硬、濕、動、煖、地、水、風、火，如次配之。此中若依薩婆多有十一觸，皆是實法，竝觸入攝。若依成實論有三十五種觸，攬四塵成四大，四大是緣成假法入所攝。今依此論二十六數等，雖有假實竝觸入攝。依論五十四云：四大實有所餘唯假。

Among the alternative designations of tangibles: hard, wet, moving, and warm correspond to earth, water, wind, and fire respectively. Here, if one relies on the Sarvāstivādins, there are eleven tangibles, all of which are real entities and are subsumed under the tangible āyatana. If one relies on the Tattvasiddhi-śāstra, there are thirty-five kinds of tangibles: gathering the four dusts constitutes the four great elements, and the four great elements are conventionally established phenomena subsumed under the dharmāyatana. Now, according to this treatise's twenty-six types, etc., though they comprise conventional and real, they are all subsumed under the tangible āyatana. Relying on fascicle 54 of the treatise: 'The four great elements are real existents; the remainder are merely conventional.'