成唯識論演祕 4.233

4.233

謂五色根、色聲觸三、眼耳身識；舌鼻、香味，色界不有；意、意識界及法界三，通三界故。由斯欲、色唯有十一。

This refers to the five material faculties, the three of visible form, sound, and tangible objects, and the eye-, ear-, and body-consciousnesses. The tongue, nose, tastes, and odours do not exist in the form realm. The mind, mental-consciousness-dhātu, and phenomena-dhātu—these three—pervade the three realms. Thus, there are only eleven belonging exclusively to the desire and form realms.