瑜伽論記 1.609

1.609

依處眼者，則本肉眼，由此為依起變化眼，名依處眼，或扶根是眼之處，世俗呼之為眼，故今亦假立名。

Regarding "the eye as physical basis", it is the original physical eye; because emanated eyes are produced based on this, it is called the eye as physical basis; or, the auxiliary organ is the locus of the eye, which worldly convention calls an eye, so here it is also conventionally designated.