瑜伽論記 5.398

5.398

諸有為法，皆三種言事之所攝故者，俱舍云：世路言依此，三種者即三世路也。言事者即言所依事，無為不然。此即總舉有為，即此義中，別說妙欲以為應說。

Regarding 'Because all conditioned phenomena are subsumed under the three kinds of verbal referents': The Kośa says: 'The paths of the world and verbal expressions rely on this.' The three kinds are the paths of the three times. 'Verbal referents' refers to the referents relied upon by verbal expression; unconditioned phenomena are not like this. This generally cites conditioned phenomena; within this meaning, wonderful desires are specifically spoken of as what should be spoken of.