瑜伽論記 10.227

10.227

義曰：此解報恩，報恩具前後十相，故更不別牒報恩相也。若方便說故，苦各為一。前略中，應十二相，以助伴中，分為二故。

The doctrinal meaning states: This explains requital of favors, and requital of favors possesses the preceding and following ten marks; therefore, it does not separately mention the mark of requital of favors. If speaking through skill in means and suffering are each taken as one, then in the previous brief [summary] there should be twelve marks, because companionship is divided into two.