成唯識論述記 8.479

8.479

述曰：五、色非色門，行通三業，名色五蘊，六處二蘊，六支名有，五蘊現行名生、老死，故通二種。

The Commentary states: Fifth, the category of material and non-material. Formations encompass the three kinds of action; name-and-form encompasses the five aggregates; the six sense bases encompass two aggregates; the six links are named existence; and the five aggregates in active manifestation are named birth and aging-and-death. Therefore, they encompass both kinds.