成唯識論述記 7.755

7.755

述曰：此第二根三乘位同，九根、十根皆如前解。今依此解，初二根亦通有漏，此與《對法》第十同也。

The Commentary states: This second faculty is identical across the stages of the three vehicles; the nine faculties and ten faculties are all as explained before. Now, relying on this interpretation, the first two faculties also extend to the contaminated; this is the same as fascicle ten of the Abhidharma-samuccaya-vyākhyā.