瑜伽論記 21.437

21.437

自下第二解時依處有三，言事等者，以三世法可為言說所安足處，決擇五法，亦云前四可名所及，如如一種名所不及。

Below, the second part explains the bases in time, which has three aspects. As for "matters, etc.": because the phenomena of the three times can serve as the foothold for verbal expression. The Viniścaya on the five dharmas also says that the first four can be reached by names, while tathatā alone cannot be reached by names.