成唯識論了義燈 2.47

2.47

答：若言意境合法處攝，今者有宗攝細從麁，同色處收。若經部師攝實從假，攝體從相，亦色處攝。

Answer: If one says they are objects of the mental [consciousness], they ought to be subsumed under the dharma-āyatana. Now the Sarvāstivāda subsumes the subtle into the gross, collecting them together in the rūpa-āyatana. The Sautrāntika teachers subsume the real into the conceptual and subsume substance into appearance, so they are also subsumed under the rūpa-āyatana.