成唯識論述記 2.216

2.216

七寶者：一、象寶；二、馬寶；三、主兵臣；四、主藏臣；五、女寶；六、珠；七、輪。此中前五他身有情，後二非情，此七寶義如別章說。既言輪王成就此七寶，豈成他身及非情也？彼宗不許成他、非情故。

The seven treasures are: 1. the elephant treasure; 2. the horse treasure; 3. the military commander; 4. the treasury minister; 5. the woman treasure; 6. the jewel; 7. the wheel. Among these, the first five are sentient beings of other continuums, and the latter two are insentient. The meaning of these seven treasures is as explained in a separate chapter. Since it is said that the wheel-turning king accomplishes these seven treasures, could he possibly accomplish other continuums and insentient things? For that school does not accept accomplishment of other continuums or insentient things.