成唯識論述記 8.422

8.422

述曰：彼亦初生時名為名色攝。九十三云：無色有情識，依於名及色種子，名及色種依識而轉，故知無色界亦有名色支。意無用故，不名六處。

The Commentary states: At the initial moment of birth there, it is also subsumed under name-and-form. Fascicle ninety-three says: Consciousness in formless beings relies on seeds of name and form, and the seeds of name and form operate in reliance on consciousness; thus we know that the formless realm also has the factor of name-and-form. Because the mind does not yet have functioning, it is not called the [factor of the] six sense bases.