瑜伽師地論略纂 2.10

2.10

色聚諸事多少中，分二：初總明事多少；後「又約相攝」下，別顯攝義。事者，體也、物也。總諸色聚，有十四物，除勝定之果，非定有故。此說實體，除一切假。

Under the quantity of matters in material clusters, there are two parts: first, a general clarification of the quantity of matters; later, from "Moreover, regarding mutual subsumption…" onward, a specific demonstration of the meaning of subsumption. "Matter" (dravya) means substance, entity. In all material clusters collectively, there are fourteen entities, excluding the fruits of superior meditative concentration, because they are not definitively existent. This speaks of real substances, excluding all that is nominal.