成唯識論演祕 2.74

2.74

大小皆許根名功能，所以論云，發眼等識名眼等根，舉功能顯，由體有諍故論不出之根體也。

Both the Mahāyāna and Hīnayāna accept that faculties are called potentialities. Hence, the Treatise says that what generates the eye consciousness and the like is called the eye faculty and the like, citing potentiality to reveal them. Because there is dispute about their essence, the Treatise does not present the essence of the faculties.