瑜伽師地論略纂 15.36

15.36

眼識依根一二中云「為依二分」者，根也。　「當言一二」者，諸法識也。准此下文識非色故，不可言由方所故成二者，說體也。依根二義，識隨根亦二。如識方等，體非方也。

Regarding the oneness and twoness of the eye consciousness relying on the faculty, when it says 'relying on two portions', this refers to the faculty. 'Should be spoken of as one or two' refers to the consciousness of phenomena. In accordance with the text below, because consciousness is not form, it cannot be said to become two by virtue of spatial location; this speaks of substance. By the two meanings of relying on the faculty, the consciousness also becomes two in accordance with the faculty. Just like the direction of consciousness, its substance is not directional.