瑜伽論記 9.14

9.14

大力者，同薩婆多，不見文。謂薩婆多，以觸入為體，故婆沙云：地等四大名之為力。

Great strength: this is the same as the Sarvāstivāda, though the text is not seen. Namely, the Sarvāstivāda takes the tangible sense base as its entity; hence the Vibhāṣā says that the four great elements such as earth are called strength.