瑜伽師地論略纂 6.141

6.141

「補特伽羅施設建立，謂立男、女、非男非女」等者，依此三類，立聲差別。先俗所傳蘇漫多聲中，有此三類：一、八補盧沙，是男聲體義；二、悉底履，是女聲體義；三、如納蓬（去聲）素迦，是非男非女聲體義。復有總聲，如涅履題勢。此之四種，各有八囀，一一囀中，皆有一名、二名、多名，如是合有九十六聲。如《別抄》說。

"The designation and establishment of persons, namely designating masculine, feminine, and neuter," etc.: based on these three classes, the distinctions of sound are established. Among the subanta nominal sounds transmitted by ancient conventions, there are these three classes: first, puruṣa, which is the substance and meaning of the masculine gender; second, strī, which is the substance and meaning of the feminine gender; third, napuṃsaka, which is the substance and meaning of the neuter gender. Furthermore, there is the general sound, like nirdeśa. These four kinds each have eight case declensions (vibhakti), and within each single declension, there are singular, dual, and plural; thus in total there are ninety-six sounds, as explained in the Biechao (Separate Notes).