成唯識論述記 9.590

9.590

述曰：欲界四諦四十，上界各三十六，諦各除嗔故一百一十二也。此上皆為觀心純熟，為有情說，令見道前亦作得入見道。

The Commentary states: Forty for the four truths in the desire realm, and thirty-six for each of the two upper realms, because hostility is excluded from each truth, making one hundred and twelve. All the above are for the sake of making the contemplating mind fully ripened, and are taught for sentient beings so that they can also practice them prior to the path of seeing and gain entry into the path of seeing.