瑜伽師地論略纂 15.41

15.41

八勝處等，十二處中，意、法處攝，唯除無想處。彼十處攝，除香、味。此大乘如《對法．攝品》說八有意處故。

The eight spheres of mastery (abhibhv-āyatana) and so forth, among the twelve āyatanas, are subsumed under the mental faculty and mental phenomena āyatanas, excluding only the sphere of non-conception. Those are subsumed under ten āyatanas, excluding smell and taste. In the Mahāyāna, this is like the *Abhidharmasamuccaya*'s chapter on subsumption, which states that the eight possess the mental āyatana.