大乘義章 4.56

4.56

次就三聚分別諸根。言三聚者，所謂色、心、非色非心。眼等五根、男女二根，此七是色。意根、五受、信等五根及三無漏，此之十四是其心法。命根一種，諸論不同。若依《毘曇》，是其非色非心之法。成實法中，是色是心及非色心。彼說過業以為命根，於中通具身口意業。就三業中，通作無作。身口作業，說之為色。意地作業，說以為心。三業無作，是非色心（此三門竟）。

Next is distinguishing the faculties in terms of the three groups. The 'three groups' are the so-called form, mind, and neither-form-nor-mind. The five faculties of the eye and so forth, and the two faculties of male and female—these seven are form. The mind faculty, the five feelings, the five faculties of faith and so forth, and the three untainted [faculties]—these fourteen are mental dharmas. The single life faculty differs across treatises: according to the Abhidharma, it is a dharma that is neither form nor mind; in the Tattvasiddhi doctrine, it is form, is mind, and is neither form nor mind, for it explains past karma as the life faculty, which completely encompasses body, speech, and mind karma, and within these three karmas it completely encompasses manifest and unmanifest—karma of bodily and verbal action is explained as form, karma of mental action is explained as mind, and the unmanifest of the three karmas is neither form nor mind. (This completes the third section.)