瑜伽師地論略纂 2.56

2.56

釋法界中，三種，有色、無色及有為無為者，有為有二，謂有色、無色，并無為為三。或：一、有色；二、無色；三、有色無色，即有為無為。

In explaining the dharma-dhātu, the three kinds—material, immaterial, and conditioned and unconditioned—are: the conditioned has two, namely material and immaterial, which together with the unconditioned make three. Alternatively: 1. material; 2. immaterial; 3. material and immaterial, which are the conditioned and the unconditioned.