唯識二十論述記 1.9

1.9

後教攝者，於三藏中，對法藏攝；於二藏內，菩薩藏收；十二分教，論議經攝；於五乘中，大乘所攝。此等教理，如別章說。

Finally, regarding the doctrinal classification: among the three piṭakas, it is subsumed under the Abhidharma-piṭaka; within the two piṭakas, it is included in the Bodhisattva-piṭaka; among the twelve divisions of teaching, it is subsumed under the upadeśa scriptures; among the five vehicles, it is subsumed under the Mahāyāna. These doctrines and principles are as explained in a separate chapter.