瑜伽論記 9.246

9.246

謂此有見者，色塵能有於見，餘塵及根不能生眼見，故名無見也，不同成實說，為門能有識見。

Regarding 'that this is visible'—the object of form is capable of possessing visibility, whereas the other sense-objects and the sense-faculties cannot give rise to ocular vision, and hence are called invisible; this is unlike the assertion of the Tattvasiddhi that the gateways are capable of having cognitive seeing.