唯識二十論述記 1.243

1.243

述曰：依眼識種，說為眼處，依於眼識所現似色，說為色處。種名為根，相名為色，故言「如次」。

The commentary says: Based on the seed of visual consciousness, he spoke of it as the eye base; based on the apparent form manifested in visual consciousness, he spoke of it as the form base. The seed is called the faculty, and the appearance is called form; hence he says 'in corresponding order'.