瑜伽論記 16.304

16.304

第四辨相攝中，分六。初明三界有情攝十四根，非十四攝三。十四根者，除信等五三無漏八，餘有十四，是生死依故。毘曇但說九根為生死依，謂七色意命。十四根不攝扶根五塵，色蘊總蘊全。行蘊中，非根之法，是三聚有情非根所攝。

Fourth, in analyzing mutual inclusion, there are six divisions. First, explaining that sentient beings of the three realms subsume fourteen faculties, but the fourteen do not subsume the three [realms]. As for the fourteen faculties: excluding the five of faith and so forth and the three untainted ones—eight in total—the remaining fourteen are the basis for birth and death. The Abhidharma merely states that nine faculties are the basis for birth and death, namely the seven physical ones, mind, and life. The fourteen faculties do not subsume the five sense-objects that support the faculties, the aggregate of form in its entirety, and those dharmas in the aggregate of formations that are not faculties; these are sentient beings belonging to the three categories and are not subsumed by the faculties.