成唯識論了義燈 2.47

2.47

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.