瑜伽論記 12.303

12.303

如所成熟修圓滿乃至名諸根勝劣者，此明根力所緣境也。此中唯明入道根故但說信等五根，若通說生死根即二十二根皆是。故婆沙說：根力通四念處。

"According as they are matured, cultivated to perfection... up to... termed the superiority and inferiority of faculties": this clarifies the cognitive object of the power [of knowing] faculties. Here, because it only clarifies the faculties for entering the path, it speaks only of the five faculties such as faith; if one speaks generally of the faculties of saṃsāra, all twenty-two faculties are included. Therefore the Vibhāṣā states: the power of faculties covers the four applications of mindfulness.